M/S.Inalfa Gabriel Sunroof Systems ... vs Customs Authority For Advance Ruling on 10 September, 2025
M. In Pioneer Bakers v. Union of India [2024 (1) TMI 1247 - ORISSA
HIGH COURT], the Hon'ble Orissa High Court set aside the order of
the Appellate Authority for Advance Ruling on the ground that the
order was passed on the basis of a report containing adverse material
against the assessee without affording the assessee an opportunity to
confront the same.