Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The HC dismissed the writ petition, holding that the adjudicating officer complied with procedural requirements under the TGST Act: three notices for personal hearing were issued and voluminous documents for FY 2021-22 were served, yet the petitioner neither availed the hearings nor filed replies; a belated adjournment request on the date of passing the order-in-original was refused. The court declined to find a breach of natural justice or non-supply of relied-upon documents material to invalidate the order, confining its review to procedural compliance and not the merits. The petitioner was granted liberty to prefer an appeal to the appellate authority subject to the statutory pre-deposit under Section 107(1) read with (4).
The HC dismissed the writ petition, holding that the adjudicating officer complied with procedural requirements under the TGST Act: three notices for personal hearing were issued and voluminous documents for FY 2021-22 were served, yet the petitioner neither availed the hearings nor filed replies; a belated adjournment request on the date of passing the order-in-original was refused. The court declined to find a breach of natural justice or non-supply of relied-upon documents material to invalidate the order, confining its review to procedural compliance and not the merits. The petitioner was granted liberty to prefer an appeal to the appellate authority subject to the statutory pre-deposit under Section 107(1) read with (4).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
