Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
HC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner's appeal for alleged non-compliance with the mandatory 10% pre-deposit requirement. HC held that the amount already deposited by the petitioner under protest constituted sufficient compliance with the statutory pre-deposit condition and ought to have been reckoned for entertaining the appeal on merits. Consequently, the impugned order dated 28.02.2024 at Annexure-H was quashed and set aside. The matter was remanded to R-1 for fresh consideration of the statutory appeal on merits, strictly in accordance with law, without insisting on any further pre-deposit from the petitioner.
HC allowed the writ petition, holding that the appellate authority (R-1) had erred in dismissing the petitioner's appeal for alleged non-compliance with the mandatory 10% pre-deposit requirement. HC held that the amount already deposited by the petitioner under protest constituted sufficient compliance with the statutory pre-deposit condition and ought to have been reckoned for entertaining the appeal on merits. Consequently, the impugned order dated 28.02.2024 at Annexure-H was quashed and set aside. The matter was remanded to R-1 for fresh consideration of the statutory appeal on merits, strictly in accordance with law, without insisting on any further pre-deposit from the petitioner.
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