Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Assessment was challenged for being confirmed without a reply to the show cause notice, raising breach of natural justice. The Court noted that the impugned order was passed only because no reply had been filed, while the record also showed attachment of the bank account and full recovery of the arrears for the relevant year. The matter was remitted for fresh consideration on merits, with liberty to the petitioner to file a reply with supporting documents and with prior notice before the fresh order. The remand was made conditional: if the reply was not filed within the stipulated time, the impugned assessment order would stand confirmed.
Assessment was challenged for being confirmed without a reply to the show cause notice, raising breach of natural justice. The Court noted that the impugned order was passed only because no reply had been filed, while the record also showed attachment of the bank account and full recovery of the arrears for the relevant year. The matter was remitted for fresh consideration on merits, with liberty to the petitioner to file a reply with supporting documents and with prior notice before the fresh order. The remand was made conditional: if the reply was not filed within the stipulated time, the impugned assessment order would stand confirmed.
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