Impugned orders detaining consignment of platinum alloy sheets ...

Authorities detain platinum alloy shipment without recorded reasons doubting Certificate of Origin or non-compliance, violating natural justice.

Case Laws Customs

September 14, 2024

Impugned orders detaining consignment of platinum alloy sheets lacked recorded reasons for doubting Certificate of Origin or non-compliance with statutory requirements, violating principles of natural justice. Validity of action must be tested on recorded reasons, a core jurisprudential doctrine safeguarding against arbitrary exercise of power. Respondents merely asserted investigation concluded, advising assessment under bond and bank guarantee without considering relevant factors for verification, doubting certificate, or invoking provisions. Online real-time verification process available, brushing aside certificates would undermine trade agreement. Bank guarantee demand under guidelines requires proper officer finding need for provisional assessment, chemical test, or further information, none of which were spelt out. Respondents directed to expeditiously reconsider release, bearing observations in mind. Petition allowed.

View Source

← Previous Next →

Impugned orders detaining consignment of platinum alloy sheets ...

Authorities detain platinum alloy shipment without recorded reasons doubting Certificate of Origin or non-compliance, violating natural justice.

Case Laws Customs

September 14, 2024

You may also like:

Reopening of assessment u/s 147 - reasons recorded on incorrect assumption of facts and non application of mind - possession of ITS information that the assessee has...

Undervalued/preferential/fraudulent transactions - Failure to adjudicate about the ingredients of Section 43, 45, 49 and 66, specifically - need for separate...

Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by...

SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving...

Reopening of assessment u/s 147 - The entire exercise of re-opening would depend upon the reasons recorded by the AO and therefore the reasons recorded to re-open the...

Reopening of assessment u/s 147 - AO has recorded the reasons after getting the information from the Directorate of Information New Delhi and applied his own mind in...

The court quashed the impugned orders rejecting the appeal as the appellate authority failed to assign any reasons, violating principles of natural justice. It is...

Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

Reopening of assessment u/s 147 - Eligibility of reasons to believe - Entire recording of reasons to believe formed by the Assessing Officer were produced before the...

Validity of re-assessment proceedings initiated u/s.148 - If the reasons recorded are silent or there is no reference of any material, then other extraneous material...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority,...

Detention order - Smuggling - illicit import of foreign origin gold into India via air cargo - The failure and non-supply of legible/translated copies of all RUDs...

Detaining authority is under obligation to comply with the requirements by formulating grounds for detention - HC

Reopening of assessment u/s 147 - ‘reasons to suspect’ or ‘Reasons to believe’ - The manner in which the reasons have been recorded make it appear that the assessing...

Quick Updates: