Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Recovery proceedings under Section 28 of the Customs Act were held unsustainable where the adjudicating authority confirmed a demand higher than the amount proposed in the initiating notice, because the notice defines the scope of jurisdiction and cannot be expanded without amendment. The Tribunal also treated a unilateral demand letter as no valid show cause notice, since Section 28 requires a notice calling upon the noticee to answer the proposed demand before any recovery is fastened. In addition, adjudication after nearly twenty-three years was held to cause fatal prejudice and offend the right to a fair hearing within a reasonable time, so the impugned order was set aside.
Recovery proceedings under Section 28 of the Customs Act were held unsustainable where the adjudicating authority confirmed a demand higher than the amount proposed in the initiating notice, because the notice defines the scope of jurisdiction and cannot be expanded without amendment. The Tribunal also treated a unilateral demand letter as no valid show cause notice, since Section 28 requires a notice calling upon the noticee to answer the proposed demand before any recovery is fastened. In addition, adjudication after nearly twenty-three years was held to cause fatal prejudice and offend the right to a fair hearing within a reasonable time, so the impugned order was set aside.
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