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...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
Discusses legal issues arising from detention, seizure and release of goods in transit where the taxpayer deposited an assessed amount under protest. Highlights that payment under protest cannot be treated as acceptance of proposed penalty and that a proper order under the relevant detention provision must be speaking and reasoned. Emphasises requirement to afford opportunity of hearing and observe principles of natural justice before recording that no objection was filed. Notes interaction with deeming provisions and procedural irregularities in service/uploading of orders, and identifies remand for fresh consideration to permit fresh hearing and consideration of objections.
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