Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
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HC held that rectification withdrawing the claimed exemption and converting a refund into demand was procedurally invalid because no prior notice or hearing was given under the proviso to Section 154(3), and the refund was adjusted without prior intimation under Section 245, breaching natural justice. The Court therefore interfered on procedural grounds and left the merits of the exemption claim open. It also treated the matter as a high-pitched assessment case: since the assessee's appeal was pending with written submissions already on record, recovery was directed to remain stayed until final disposal of the appeal, and the appellate authority was directed to decide the appeal expeditiously by a reasoned order after hearing the assessee.
HC held that rectification withdrawing the claimed exemption and converting a refund into demand was procedurally invalid because no prior notice or hearing was given under the proviso to Section 154(3), and the refund was adjusted without prior intimation under Section 245, breaching natural justice. The Court therefore interfered on procedural grounds and left the merits of the exemption claim open. It also treated the matter as a high-pitched assessment case: since the assessee's appeal was pending with written submissions already on record, recovery was directed to remain stayed until final disposal of the appeal, and the appellate authority was directed to decide the appeal expeditiously by a reasoned order after hearing the assessee.
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