Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Page of 4915
Press 'Enter' after typing page number.
681 to 700 of 98300 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 124's first proviso permits oral notice at the concerned...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appellate remedy.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Section 124's first proviso permits oral notice at the concerned person's request and requires a genuine, effective opportunity to know and answer the allegations rather than service of a prescribed written form. Where an importer expressly waived a formal show-cause notice, participated in customs adjudication, and raised no contemporaneous objection, the absence of a separate written notice did not constitute a jurisdictional defect permitting recourse to writ jurisdiction despite the statutory appeal. The importer was relegated to the appellate remedy, with merits left open. No separate provisional-release direction was issued because detention was under consideration in another writ proceeding and interim relief could be sought before the appellate forum.
Section 124's first proviso permits oral notice at the concerned person's request and requires a genuine, effective opportunity to know and answer the allegations rather than service of a prescribed written form. Where an importer expressly waived a formal show-cause notice, participated in customs adjudication, and raised no contemporaneous objection, the absence of a separate written notice did not constitute a jurisdictional defect permitting recourse to writ jurisdiction despite the statutory appeal. The importer was relegated to the appellate remedy, with merits left open. No separate provisional-release direction was issued because detention was under consideration in another writ proceeding and interim relief could be sought before the appellate forum.
Note: It is a system-generated summary and is for quick reference only.