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...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Dominant issue: Whether statutory service under Section 153 was effected. The tribunal found documentary proof that orders and detention notices were returned undelivered and thereafter displayed on the Customs House notice board, satisfying the service mandate; therefore service was effective and the challenge on that ground fails. Substantive determination: Appellant's change of address, failure to notify revenue, and instructions to return postal communications evidenced lack of bona fides, supporting rejection of declared value and re-determination under Rule 9; appeals are dismissed and impugned orders upheld. - CESTAT
Dominant issue: Whether statutory service under Section 153 was effected. The tribunal found documentary proof that orders and detention notices were returned undelivered and thereafter displayed on the Customs House notice board, satisfying the service mandate; therefore service was effective and the challenge on that ground fails. Substantive determination: Appellant's change of address, failure to notify revenue, and instructions to return postal communications evidenced lack of bona fides, supporting rejection of declared value and re-determination under Rule 9; appeals are dismissed and impugned orders upheld. - CESTAT
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