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Customs - Highlights / Catch Notes

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Customs duty concession case remanded due to violation of ...


Customs duty case remanded for fair hearing. Dept denied docs relied on, violating natural justice. Fresh order after providing docs mandated.

Case Laws     Customs

July 12, 2024

Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation documents relied upon in show cause notice, defeating appellant's right to fair hearing. Matter remanded to Commissioner to pass fresh order after supplying relied upon documents, complying with natural justice principles. Appeal allowed via remand by Appellate Tribunal.

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