Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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