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...
Levy of penalty u/s 112 (a) and 112 (b) of the Customs Act, 1962 - import by misdeclaration of description and value of the consignments using the IEC registered in the name of other person and shell companies - The act of action of the appellant is only under bonafide belief. - No penalty - AT
Levy of penalty u/s 112 (a) and 112 (b) of the Customs Act, 1962 - import by misdeclaration of description and value of the consignments using the IEC registered in the name of other person and shell companies - The act of action of the appellant is only under bonafide belief. - No penalty - AT
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