2025-VIL-2061-CESTAT-CHE-CU
  1. Home
  2. 2025-VIL-2061-CESTAT-CHE-CU

CUSTOMS CESTAT Cases

Customs – Import of goods – Rejection of transaction value – Demand of differential duty – Investigation revealed that Appellant had imported silk fabrics from China by resorting to undervaluation of imported goods in order to avoid customs duty – Department issued show cause notice proposing rejection of transaction value declared by Appellant, re-determination of same and demand of differential duty – Adjudicating authority confirmed proposals made in show cause notice – Whether Adjudicating authority has violated principles of natural justice or not – HELD – Indisputably, impugned order had been passed ex-parte. Show cause notice principally relied on documents retrieved from laptop of Appellant. Appellant is stated to have made repeated requests vide letters for return of laptop seized from Appellant by contending that they are necessary for defending allegations made in show cause notice. Appellant had suffered great prejudice at time of adjudication, since most of seized records including laptop which contains relevant documents were not returned. In instant case, there has been a violation of principles of natural justice to detriment of Appellant impinging on Appellant’s right to set up an effective and appropriate defence. Interest of justice will be best served, if matter is remitted back for decision afresh. Impugned order passed by Adjudicating authority is set aside. Matter is remitted back to jurisdictional Adjudicating Authority for denovo adjudication. Concerned authorities are directed to return non-relied upon documents and laptop to Appellant – Appeal allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?