International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
