Validity of final/reassessment order of Bill of Entry - ex parte ...

Customs

July 20, 2022

Validity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - the respondent No.4 has made final assessment/re-assessment of the said Bill of Entry ex parte in January 2019 without affording any personal hearing to the petitioner nor any reason for the variation being made to the said Bill of Entry as filed by the petitioner was communicated. It is also undisputed that no speaking order in support of the finalized Bill of Entry which has been varied has been issued to the petitioner at any point of time. - matter restored back - HC

View Source

← Previous Next →

Validity of final/reassessment order of Bill of Entry - ex parte ...

Customs

July 20, 2022

You may also like:

Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

Validity of final order of confiscation - ex-parte order - this writ application is not entertained on the short ground that the writ applicant has a statutory remedy of...

Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

Refund of amount with interest from the date of levy till final payment at the rate of 15% per annum - petitioners did not challenge the assessment order under three...

Levy of penalty - Mis-declaration of goods - Self assessment of Bill of entry - While the importer is required to subscribe to the truth of the contents of the Bill of...

Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

Validity of Ex-parte order passed u/s 74 - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign...

Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed...

Finalization of provisionally assessed Bills of Entry, beyond a period of five years - neither there was any petition of petitioners pending before Competent Court nor...

Re-assessment of bill of entry - Since, the re-assessment at the request of party under Section 17 (4) is not as per the outcome of any appeal filed by the party - The...

Assessment u/s 73 r.w.s. 75(4) - Validity of summary of order in form GST DRC-07 issued in consequence of Assessment order - The petitioner challenges the order on the...

Valuation - determination of CVD - Section 4 or 4A - MRP Based method of assessment - before final assessment of Bills of Entry, they should have raised the question of...

Levy of safeguard duty - Validity of show cause notice - bill of entry was finalized - department did not challenge the assessment by way of an appeal - Bill of Entry...

Amendment to Bill of entry - Declaration of one painting (instead of two) in the Bill of Entry - Confiscation and penalty - No infirmity in denying the amendment of...

Validity of assessment order under GST - order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer...

Quick Updates: