Nullification of export not prerequisite for import adjudication; fraudulent exports admissible as evidence in import proceedings. Initiation of proceedings for import violations under the Duty Exemption Scheme does not require prior separate adjudication to nullify exports; evidence of fraudulent or procedurally defective exports may be adduced and relied upon by the authority adjudicating the import offence, and departments should issue instructions to field formations to proceed accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Nullification of export not prerequisite for import adjudication; fraudulent exports admissible as evidence in import proceedings.
Initiation of proceedings for import violations under the Duty Exemption Scheme does not require prior separate adjudication to nullify exports; evidence of fraudulent or procedurally defective exports may be adduced and relied upon by the authority adjudicating the import offence, and departments should issue instructions to field formations to proceed accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
