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...
Section 75(4) requires a personal hearing before an adverse adjudication order is passed, and that statutory obligation is not displaced merely because no written reply was filed. The Court found that the show cause notice and reminder marked personal hearing as not applicable, so no hearing was actually granted. It held that denial of hearing violated both the statutory mandate and natural justice, rendering the adjudication/assessment order vitiated. The order was set aside, with liberty to proceed afresh in accordance with law, including compliance with Section 75(4).
Section 75(4) requires a personal hearing before an adverse adjudication order is passed, and that statutory obligation is not displaced merely because no written reply was filed. The Court found that the show cause notice and reminder marked personal hearing as not applicable, so no hearing was actually granted. It held that denial of hearing violated both the statutory mandate and natural justice, rendering the adjudication/assessment order vitiated. The order was set aside, with liberty to proceed afresh in accordance with law, including compliance with Section 75(4).
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