Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector's order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.
Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector's order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.
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