Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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Two conflicting orders-in-original were issued by the same authority for the same shipment and duty drawback claim, reflecting total non-application of mind and legal infirmity. Once the earlier order-in-original was found unsustainable, the later order-in-original could not independently survive and was liable to be treated as a nullity because two inconsistent adjudications cannot coexist on the same claim. Accordingly, both orders-in-original and consequential communications/notices were quashed, and the matter was remanded for fresh adjudication on merits under the Customs Act, after following due procedure and principles of natural justice, within a fixed timeframe. - HC
Two conflicting orders-in-original were issued by the same authority for the same shipment and duty drawback claim, reflecting total non-application of mind and legal infirmity. Once the earlier order-in-original was found unsustainable, the later order-in-original could not independently survive and was liable to be treated as a nullity because two inconsistent adjudications cannot coexist on the same claim. Accordingly, both orders-in-original and consequential communications/notices were quashed, and the matter was remanded for fresh adjudication on merits under the Customs Act, after following due procedure and principles of natural justice, within a fixed timeframe. - HC
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