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...
Policy Condition No. 8 in Chapter 27 of ITC (HS), 2022, Schedule I is deleted, and the import policy classification for Low Ash Metallurgical Coke is amended from "Restricted" (subject to that condition) to "Free" for ITC (HS) codes 27040020, 27040030, 27040040 and 27040090. Consequently, imports of Low Ash Metallurgical Coke having ash content below 18%, including coke fines/coke breeze and ultra-low phosphorous metallurgical coke, under these tariff items are permitted without restriction under the import policy.
Policy Condition No. 8 in Chapter 27 of ITC (HS), 2022, Schedule I is deleted, and the import policy classification for Low Ash Metallurgical Coke is amended from "Restricted" (subject to that condition) to "Free" for ITC (HS) codes 27040020, 27040030, 27040040 and 27040090. Consequently, imports of Low Ash Metallurgical Coke having ash content below 18%, including coke fines/coke breeze and ultra-low phosphorous metallurgical coke, under these tariff items are permitted without restriction under the import policy.
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