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...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Ex parte adjudication was assailed on the ground that the show cause notice and order were uploaded only under an "Additional Notices" tab and were not effectively served, resulting in denial of a reasonable opportunity of hearing and breach of natural justice. Applying the approach adopted in a comparable case, the adjudication was held to warrant interference because no reply had been filed due to lack of proper notice; consequently, the impugned order was set aside and the matter remanded to the adjudicating authority for fresh consideration, subject to conditions due to the petitioner's belated approach, while the challenge to the impugned notifications remained pending. - HC
Ex parte adjudication was assailed on the ground that the show cause notice and order were uploaded only under an "Additional Notices" tab and were not effectively served, resulting in denial of a reasonable opportunity of hearing and breach of natural justice. Applying the approach adopted in a comparable case, the adjudication was held to warrant interference because no reply had been filed due to lack of proper notice; consequently, the impugned order was set aside and the matter remanded to the adjudicating authority for fresh consideration, subject to conditions due to the petitioner's belated approach, while the challenge to the impugned notifications remained pending. - HC
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