Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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HC allowed writ petition under Article 226, finding procedural infirmities in the assessment process. The court held that Respondent No.1 failed to consider a supplier's timely reply to the s.133(6) notice and supporting documents, and relied on non-existent judicial precedents when computing peak director-loan balances without disclosing basis or issuing a show cause notice. The HC remanded the matter to the Assessing Officer for fresh adjudication, directing issuance of a fresh show cause notice specifying proposed additions and disallowances, provision of reasonable time and opportunity to file replies, and mandatory personal hearing before passing the assessment order.
HC allowed writ petition under Article 226, finding procedural infirmities in the assessment process. The court held that Respondent No.1 failed to consider a supplier's timely reply to the s.133(6) notice and supporting documents, and relied on non-existent judicial precedents when computing peak director-loan balances without disclosing basis or issuing a show cause notice. The HC remanded the matter to the Assessing Officer for fresh adjudication, directing issuance of a fresh show cause notice specifying proposed additions and disallowances, provision of reasonable time and opportunity to file replies, and mandatory personal hearing before passing the assessment order.
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