Bombay High Court Quashes Customs Demand Notices for Violation of Natural Justice — Assessment Finalized Without Personal Hearing or Reasons. The court held that under Section 17 of the Customs Act, 1962, the assessing officer must provide a personal hearing and furnish reasons before modifying self-assessed Bills of Entry.
21 Jan 2014The petitioners, Zuari Agro Chemicals Limited and its employee, filed a writ petition under Article 226 of the Constitution of India challenging deman...




