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...
Confiscation of old and used multi-function devices was sustained only because they were restricted second-hand electronics and IT goods imported without required DGFT authorisation; the related redemption fine and importer penalty were reduced. The Tribunal rejected the other grounds of confiscation: the CRO, 2021 exemption for highly specialised equipment was found to rest on objective criteria and was wrongly denied; WPC approval could not be insisted on without affirmative proof of wireless capability; non-compliance with hazardous-waste import conditions was not proved in light of valid EPR authorisation and post-import inspection; and valuation re-determination alone did not establish wilful misdeclaration. Penalty on the Director under Section 114AA was set aside for lack of proof of knowing use of false documents.
Confiscation of old and used multi-function devices was sustained only because they were restricted second-hand electronics and IT goods imported without required DGFT authorisation; the related redemption fine and importer penalty were reduced. The Tribunal rejected the other grounds of confiscation: the CRO, 2021 exemption for highly specialised equipment was found to rest on objective criteria and was wrongly denied; WPC approval could not be insisted on without affirmative proof of wireless capability; non-compliance with hazardous-waste import conditions was not proved in light of valid EPR authorisation and post-import inspection; and valuation re-determination alone did not establish wilful misdeclaration. Penalty on the Director under Section 114AA was set aside for lack of proof of knowing use of false documents.
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