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...
Customs authorities may impose conditions for provisional release of seized goods under the Customs Act, but that power cannot be used to defeat a lawful criminal court custody order. Where a Chief Judicial Magistrate directed release of a seized vehicle on execution of bond, an additional security deposit equal to at least 30% of the vehicle's value was held unsustainable because it frustrated that order. The vehicle was therefore to be released on the bond already fixed by the criminal court.
Customs authorities may impose conditions for provisional release of seized goods under the Customs Act, but that power cannot be used to defeat a lawful criminal court custody order. Where a Chief Judicial Magistrate directed release of a seized vehicle on execution of bond, an additional security deposit equal to at least 30% of the vehicle's value was held unsustainable because it frustrated that order. The vehicle was therefore to be released on the bond already fixed by the criminal court.
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