Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
CESTAT allowed the appeal, holding that the appellant, as transferee of validly issued Gold Replenishment Licences, was not liable to customs duty or confiscation merely because the original licences may have been procured through fraud by others. Relying on its earlier precedent, the Tribunal held that where the licensing authority has actually issued licences and they are not forged, exemption cannot be denied to either the original holder or bona fide purchaser during the licence validity. The Tribunal further held that statements recorded under section 108 of the Customs Act were inadmissible as evidence since the mandatory procedure under section 138B, including examination and opportunity for cross-examination, was not followed.
CESTAT allowed the appeal, holding that the appellant, as transferee of validly issued Gold Replenishment Licences, was not liable to customs duty or confiscation merely because the original licences may have been procured through fraud by others. Relying on its earlier precedent, the Tribunal held that where the licensing authority has actually issued licences and they are not forged, exemption cannot be denied to either the original holder or bona fide purchaser during the licence validity. The Tribunal further held that statements recorded under section 108 of the Customs Act were inadmissible as evidence since the mandatory procedure under section 138B, including examination and opportunity for cross-examination, was not followed.
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