Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Provisional attachment of a bank account under GST was discussed in the context of alleged incorrect reporting of tax liability and excess input tax credit in GSTR-9. The Court noted that the petitioner had neither filed a reply to the show cause notice nor been granted a personal hearing, and treated the right to be heard as part of natural justice. Relief was balanced by requiring deposit of the entire demand before setting aside the adjudication order and allowing fresh reply and hearing. The consequential recovery measures and bank attachment were directed to be lifted, with merits left open for de novo adjudication.
Provisional attachment of a bank account under GST was discussed in the context of alleged incorrect reporting of tax liability and excess input tax credit in GSTR-9. The Court noted that the petitioner had neither filed a reply to the show cause notice nor been granted a personal hearing, and treated the right to be heard as part of natural justice. Relief was balanced by requiring deposit of the entire demand before setting aside the adjudication order and allowing fresh reply and hearing. The consequential recovery measures and bank attachment were directed to be lifted, with merits left open for de novo adjudication.
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