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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Rejection of declaration under SVLDRS - when a discretion is ...

Customs

March 4, 2021

Rejection of declaration under SVLDRS - when a discretion is conferred upon an authority to decide an issue which has civil consequences upon the party concerned, such discretion has to be exercised in a just, fair and reasonable manner complying with the principles of natural justice. Thus, while deciding eligibility, the designated committee is required to consider all relevant materials and also hear the concerned declarant. - This is a matter which should be best left to the designated committee to decide after granting opportunity of hearing to the petitioner. - HC

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