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...
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC
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