Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
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The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT
The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT
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