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 refund claims arising because the levy itself was set aside are not governed by the limited refund mechanism for duty paid in excess of the actual margin of dumping. In such cases, the refund is treated as one for duty not payable at all, and the Customs Act refund provisions apply through the statutory incorporation provision. The pending challenge by the revenue did not change that position, so the refund claim remained maintainable under the Customs Act framework.
Anti-dumping duty refund claims arising because the levy itself was set aside are not governed by the limited refund mechanism for duty paid in excess of the actual margin of dumping. In such cases, the refund is treated as one for duty not payable at all, and the Customs Act refund provisions apply through the statutory incorporation provision. The pending challenge by the revenue did not change that position, so the refund claim remained maintainable under the Customs Act framework.
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