Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Imported zircon sand was treated as zirconium ore concentrate, not ore, because the classification turned on Chapter Notes, HSN Explanatory Notes and the treatment applied to the mined material, not merely metal content. The exemption under Notification No. 4/2006-CE was therefore unavailable, and the differential duty with interest was upheld under strict construction of exemption notifications. The challenge based on denial of cross-examination of the chemical examiner failed because no prejudice was shown and the report was not the sole basis of decision. Penalty was set aside, as the dispute was interpretational and did not warrant penal action.
Imported zircon sand was treated as zirconium ore concentrate, not ore, because the classification turned on Chapter Notes, HSN Explanatory Notes and the treatment applied to the mined material, not merely metal content. The exemption under Notification No. 4/2006-CE was therefore unavailable, and the differential duty with interest was upheld under strict construction of exemption notifications. The challenge based on denial of cross-examination of the chemical examiner failed because no prejudice was shown and the report was not the sole basis of decision. Penalty was set aside, as the dispute was interpretational and did not warrant penal action.
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