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Customs - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Violation of principles of natural justice - Faceless assessment ...

Case Laws     Customs

October 6, 2021

Violation of principles of natural justice - Faceless assessment - reassessment of bill of entry - It is necessary to record that the learned counsel for writ petitioner submitted that provisional assessment and re-export may please be permitted and writ petitioner is willing to provide 100% security by way of bank guarantee. It is open to writ petitioner to make this plea before third respondent, if the writ petitioner chooses to do so and the third respondent shall consider the same on its own merits and in accordance with law - HC

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