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...
The HC held that the petitioner, as an aggrieved party, was entitled to service of all material relied upon by the authority and to an opportunity to rebut; withholding of such material by the 1st respondent constituted a breach of the principles of natural justice. The court directed respondents to furnish the impugned material on the basis of which recovery of Rs. 1,79,50,000 was sought, noting that severe allegations against respondents 3-5 could not justify denying procedural fairness to the petitioner. The HC accordingly ordered early resolution of the controversy and disposed of the petition.
The HC held that the petitioner, as an aggrieved party, was entitled to service of all material relied upon by the authority and to an opportunity to rebut; withholding of such material by the 1st respondent constituted a breach of the principles of natural justice. The court directed respondents to furnish the impugned material on the basis of which recovery of Rs. 1,79,50,000 was sought, noting that severe allegations against respondents 3-5 could not justify denying procedural fairness to the petitioner. The HC accordingly ordered early resolution of the controversy and disposed of the petition.
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