Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Challenge concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected party is directed to file a reply with documents within six weeks, after which the authority shall issue a clear 14-day notice fixing personal hearing and thereafter decide on merits in accordance with law. Writ petition disposed accordingly.
Challenge concerned validity of an assessment issued under an omitted statutory provision; the court found the authority had applied a repealed provision instead of the substituted provision introduced by amendment, rendering the impugned order invalid and therefore set aside. The order must be treated as a show cause notice; the affected party is directed to file a reply with documents within six weeks, after which the authority shall issue a clear 14-day notice fixing personal hearing and thereafter decide on merits in accordance with law. Writ petition disposed accordingly.
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