https://www.taxtmi.com/caselaws?id=265330 The court dismissed the petitioner's claim regarding customs duty exemption, emphasizing the availability of an appeal process for final assessment orders. It ruled that without proper adjudication and confirmation, coercive recovery measures were impermissible. The court found a violation of natural justice principles in the customs proceedings due to the lack of a hearing before finalizing assessments. It highlighted the importance of following procedural stages in tax matters and the right of the assessee to contest demands. The judgment stressed the need for proper adjudication and hearings before recovery actions could be taken, ensuring procedural fairness for the petitioner. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sat, 15 Oct 2016 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265330 The court dismissed the petitioner's claim regarding customs duty exemption, emphasizing the availability of an appeal process for final assessment orders. It ruled that without proper adjudication and confirmation, coercive recovery measures were impermissible. The court found a violation of natural justice principles in the customs proceedings due to the lack of a hearing before finalizing assessments. It highlighted the importance of following procedural stages in tax matters and the right of the assessee to contest demands. The judgment stressed the need for proper adjudication and hearings before recovery actions could be taken, ensuring procedural fairness for the petitioner. Case-Laws Customs Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265330