Smuggling - Prohibited goods or not - The appellate authority ...

Petitioners Allowed to Appeal Smuggling Case by Making Predeposit; High Court Won't Interfere with Original Order.

February 9, 2023

Case Laws Customs HC

Smuggling - Prohibited goods or not - The appellate authority could not adjudicate on merits. Therefore, the balance needs to be struck by allowing the petitioner to approach the appellate authority by furnishing the amount of predeposits of the requisite amount. Resultantly, without making any interference with the OIO, all the petitioners are permitted to approach the appellate authority. - HC

View Source

← Previous Next →

Smuggling - Prohibited goods or not - The appellate authority ...

Petitioners Allowed to Appeal Smuggling Case by Making Predeposit; High Court Won't Interfere with Original Order.

February 9, 2023

Case Laws Customs HC

You may also like:

Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

Petition maintainable despite previously filed appeal. Order passed in violation of principles of natural justice by not allowing petitioner to file reply within...

Dishonor of cheque - insufficiency of funds - discharge of legal liability or not - In the case of acquittal, there is double presumption in favour of the accused. An...

Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum...

HC quashed rectification order concerning GST penalty u/s 129(3). Initial penalty of Rs. 22,37,220/- was imposed and paid by petitioner through DRC-03 under explicit...

Petitioner challenged order u/s 73 of GST Act creating demand, as notices were uploaded on GST portal's 'Additional Notices and Orders' tab, unbeknownst to petitioner...

Violation of principles of natural justice - Release of imported goods of the petitioner - No notice in writing under section 124(a) of the Customs Act was given to the...

Petitioner contested order regarding deficient monthly returns and lack of supporting documentation. Following precedent in K. Balakrishnan case, HC set aside the...

Cancellation of GST Registration of petitioner - The High Court noticed that the SCN was never served, and taking note of the fact that the impugned order does not make...

Validity of Proceedings u/s 144C - Eligible assessee - Original ITR filed declaring the status as "Resident" - In the revised ITR the status declared as "Non-Resident" -...

The HC quashed the cancellation of GST registration and rejection of revocation application, finding that respondents failed to provide valid justification for the...

Petitioner challenged the impugned order alleging violation of principles of natural justice, being unaware of the order and preceding notices, and discrepancy between...

Petitioner's GST registration was cancelled as petitioner had stopped business at registered premises and issued fake invoices without actual supply of goods. Original...

Assessment u/s 153A - completed assessments to be interfered with by the A.O. while making the assessment u/s 153A - The Tribunal upheld the decision of the Ld. CIT(A)...

The Assessing Officer (AO) issued a corrigendum correcting the total income in the original assessment order. The AO has the power to withdraw, modify or substitute an...

Quick Updates: