Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
The primary issue was whether principles of natural justice were violated by improper service of the show-cause notice and failure to physically serve notice of personal hearing. The court found the record establishes no physical service of the SCN or effective personal-hearing notice, meaning the petitioner was deprived of an opportunity to respond; the court relied on relevant precedents holding similar non-service vitiates proceedings. Consequence: the impugned orders were held to be in violation of natural justice and the petition was partly allowed, setting aside the affected orders. - HC
The primary issue was whether principles of natural justice were violated by improper service of the show-cause notice and failure to physically serve notice of personal hearing. The court found the record establishes no physical service of the SCN or effective personal-hearing notice, meaning the petitioner was deprived of an opportunity to respond; the court relied on relevant precedents holding similar non-service vitiates proceedings. Consequence: the impugned orders were held to be in violation of natural justice and the petition was partly allowed, setting aside the affected orders. - HC
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