Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Contempt proceedings are quasi-criminal and, especially where civil imprisonment is sought, require strict compliance with procedure. The Tribunal held that the Adjudicating Authority had to first record prima facie satisfaction of clear and wilful disobedience and then issue a specific show-cause notice setting out the exact allegations; a routine notice calling for replies was insufficient, so the contempt finding and punishment were vitiated. It further held that personal punishment for contempt cannot be imposed against corporate entities without identifying the individual officers responsible and giving them an opportunity to defend themselves in their personal capacity. The contempt order and imprisonment direction were set aside, with liberty to revive proceedings after proper identification and fresh pleadings.
Contempt proceedings are quasi-criminal and, especially where civil imprisonment is sought, require strict compliance with procedure. The Tribunal held that the Adjudicating Authority had to first record prima facie satisfaction of clear and wilful disobedience and then issue a specific show-cause notice setting out the exact allegations; a routine notice calling for replies was insufficient, so the contempt finding and punishment were vitiated. It further held that personal punishment for contempt cannot be imposed against corporate entities without identifying the individual officers responsible and giving them an opportunity to defend themselves in their personal capacity. The contempt order and imprisonment direction were set aside, with liberty to revive proceedings after proper identification and fresh pleadings.
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