Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
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Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Appellate authority failed to consider documentary evidence already placed before the adjudicating authority; accordingly the appellate order is quashed and the matter remanded for fresh hearing requiring consideration of those documents. The petitioner did not appear at the scheduled personal hearings despite service of notices, and the court found absence of fault in the appellate authority's decision to proceed given nonappearance; however the appellate authority was nevertheless obliged to examine the documentary record when adjudicating the appeal, and its failure to do so determined the remand outcome.
Appellate authority failed to consider documentary evidence already placed before the adjudicating authority; accordingly the appellate order is quashed and the matter remanded for fresh hearing requiring consideration of those documents. The petitioner did not appear at the scheduled personal hearings despite service of notices, and the court found absence of fault in the appellate authority's decision to proceed given nonappearance; however the appellate authority was nevertheless obliged to examine the documentary record when adjudicating the appeal, and its failure to do so determined the remand outcome.
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