Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
The dominant issue was whether the appellate order under s.250 was vitiated for breach of natural justice due to denial of a requested personal hearing through video conferencing under the Faceless Appeal Scheme, 2021. Since the record showed that a specific request for such hearing was made via the National Faceless Appeal Centre but no hearing was granted, the order was treated as procedurally infirm. The appeal was restored to the first appellate authority for de novo adjudication after granting an opportunity of personal hearing in accordance with the Scheme, with liberty to make a fresh request under the relevant clause. - ITAT
The dominant issue was whether the appellate order under s.250 was vitiated for breach of natural justice due to denial of a requested personal hearing through video conferencing under the Faceless Appeal Scheme, 2021. Since the record showed that a specific request for such hearing was made via the National Faceless Appeal Centre but no hearing was granted, the order was treated as procedurally infirm. The appeal was restored to the first appellate authority for de novo adjudication after granting an opportunity of personal hearing in accordance with the Scheme, with liberty to make a fresh request under the relevant clause. - ITAT
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