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...
Late fee for delayed supplementary Bills of Entry may be waived where the original Bills of Entry were filed on time and the excess cargo later found during draft survey formed part of the same consignments. The levy is not to be imposed mechanically; the proper officer may waive it for sufficient cause under the statutory scheme. Board guidelines and departmental SOP require a judicious approach, and where the importer's bona fides are not in doubt, the late fee is unwarranted.
Late fee for delayed supplementary Bills of Entry may be waived where the original Bills of Entry were filed on time and the excess cargo later found during draft survey formed part of the same consignments. The levy is not to be imposed mechanically; the proper officer may waive it for sufficient cause under the statutory scheme. Board guidelines and departmental SOP require a judicious approach, and where the importer's bona fides are not in doubt, the late fee is unwarranted.
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