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...
Availability of an efficacious statutory appeal and exhaustion of alternative remedy was held decisive against writ jurisdiction: post-decisional hearing under the Regulation satisfies audi alteram partem and absence of pre-hearing did not amount to jurisdictional breach, so writ relief was inappropriate. Orders rejecting objections to assessment and penalty were not shown to be jurisdictionally invalid and must be challenged via the statutory appellate route. Records of pre-August 19, 2025 writs are to be transferred to the Appellate Tribunal for disposal without insisting on pre-deposit; petitions filed on or after that date are dismissed for alternative remedy, with limitation issues left to the Tribunal.
Availability of an efficacious statutory appeal and exhaustion of alternative remedy was held decisive against writ jurisdiction: post-decisional hearing under the Regulation satisfies audi alteram partem and absence of pre-hearing did not amount to jurisdictional breach, so writ relief was inappropriate. Orders rejecting objections to assessment and penalty were not shown to be jurisdictionally invalid and must be challenged via the statutory appellate route. Records of pre-August 19, 2025 writs are to be transferred to the Appellate Tribunal for disposal without insisting on pre-deposit; petitions filed on or after that date are dismissed for alternative remedy, with limitation issues left to the Tribunal.
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