Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The HC set aside the impugned adjudication order for violation of principles of natural justice, holding that the adjudicating authority failed to fix a personal hearing date, did not consider the noticee's furnished reply, and omitted to issue a fresh hearing notice for the subsequently appointed date. The petition is disposed of subject to the petitioner depositing Rs. 8,17,000 within one month; upon such deposit the appellate/assessment proceedings shall be remitted for fresh adjudication in accordance with statutory requirements of notice, opportunity of personal hearing, and reasoned consideration of the noticee's objections. Non-compliance with the deposit condition will render the order liable to be reinstated.
The HC set aside the impugned adjudication order for violation of principles of natural justice, holding that the adjudicating authority failed to fix a personal hearing date, did not consider the noticee's furnished reply, and omitted to issue a fresh hearing notice for the subsequently appointed date. The petition is disposed of subject to the petitioner depositing Rs. 8,17,000 within one month; upon such deposit the appellate/assessment proceedings shall be remitted for fresh adjudication in accordance with statutory requirements of notice, opportunity of personal hearing, and reasoned consideration of the noticee's objections. Non-compliance with the deposit condition will render the order liable to be reinstated.
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