Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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The HC held that the impugned Order-in-Original and Order-in-Appeal were vitiated by breach of audi alteram partem and lack of proof of service, noting conflicting dates and adjournments contrary to the statutory regimen governing hearings. The Court found the petitioner was not afforded a fair hearing and that procedural irregularities (including multiple contrary issuance dates and absence of notice) rendered the proceedings invalid. The impugned orders are quashed and set aside, and the matter is remanded to the Adjudicating Authority for de novo adjudication in accordance with law after affording the Petitioner adequate opportunity of hearing. Petition allowed by way of remand.
The HC held that the impugned Order-in-Original and Order-in-Appeal were vitiated by breach of audi alteram partem and lack of proof of service, noting conflicting dates and adjournments contrary to the statutory regimen governing hearings. The Court found the petitioner was not afforded a fair hearing and that procedural irregularities (including multiple contrary issuance dates and absence of notice) rendered the proceedings invalid. The impugned orders are quashed and set aside, and the matter is remanded to the Adjudicating Authority for de novo adjudication in accordance with law after affording the Petitioner adequate opportunity of hearing. Petition allowed by way of remand.
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