De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
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An adverse order under Section 129(3) must be preceded by consideration of the affected party's objections and an adequate hearing. Where objections were filed but ignored, and the order was passed without recording reasons on the penalty issue or dealing with the submissions made, the order is vitiated for breach of natural justice and audi alteram partem. The proper course is to set aside such an order and remand the matter for fresh adjudication through a reasoned decision after granting a fair opportunity of hearing.
An adverse order under Section 129(3) must be preceded by consideration of the affected party's objections and an adequate hearing. Where objections were filed but ignored, and the order was passed without recording reasons on the penalty issue or dealing with the submissions made, the order is vitiated for breach of natural justice and audi alteram partem. The proper course is to set aside such an order and remand the matter for fresh adjudication through a reasoned decision after granting a fair opportunity of hearing.
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