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...
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The Tribunal held that the finding of excess procurement could not stand because the Commissioner relied on an earlier Bond-cum-Legal Undertaking and ignored the later one accepted by the competent authority; no excess beyond the permissible limit was shown on the revised basis. It further held that adverse findings on non-manufacture and diversion of duty-free imports were unsupported, as statements were not admissible without compliance with section 138B, NSDL data alone could not displace contemporaneous records, and the burden could not be shifted merely because export consignments were not examined. The related duty demand, joint and several liability, confiscation consequences, and penalties on entities and employees were set aside.
The Tribunal held that the finding of excess procurement could not stand because the Commissioner relied on an earlier Bond-cum-Legal Undertaking and ignored the later one accepted by the competent authority; no excess beyond the permissible limit was shown on the revised basis. It further held that adverse findings on non-manufacture and diversion of duty-free imports were unsupported, as statements were not admissible without compliance with section 138B, NSDL data alone could not displace contemporaneous records, and the burden could not be shifted merely because export consignments were not examined. The related duty demand, joint and several liability, confiscation consequences, and penalties on entities and employees were set aside.
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