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...
Anti-dumping duty incurred on imports made while the notification was in force remained recoverable after expiry, because liability arose at import and customs recovery provisions applied to non-levy during that period. Under the EXIM Policy, manufacture required a process producing a new product with distinctive name, character or use; mere relabelling or segregation was insufficient, so the 100% EOU exemption could not be used where imported goods were diverted into the Domestic Tariff Area without manufacture. Penalty for wilful suppression was mandatory, subject to the statutory reduced-penalty option if paid within time. Anti-dumping duty was excluded from assessable value for CVD and SAD, and excise duty on DTA clearances could not be set off against customs or anti-dumping duty.
Anti-dumping duty incurred on imports made while the notification was in force remained recoverable after expiry, because liability arose at import and customs recovery provisions applied to non-levy during that period. Under the EXIM Policy, manufacture required a process producing a new product with distinctive name, character or use; mere relabelling or segregation was insufficient, so the 100% EOU exemption could not be used where imported goods were diverted into the Domestic Tariff Area without manufacture. Penalty for wilful suppression was mandatory, subject to the statutory reduced-penalty option if paid within time. Anti-dumping duty was excluded from assessable value for CVD and SAD, and excise duty on DTA clearances could not be set off against customs or anti-dumping duty.
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