Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
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Dispute concerns retroactive effect of an amendment to Explanation 4 to Section 28 relating to time limit for adjudication of show cause notices and consequences for failure to adjudicate. The tribunal applied the principle of retroactivity as expounded by the Punjab & Haryana HC and affirmed by the SC, holding that show cause notices issued before 29.03.2018 were to be treated as issued on 29.03.2018 for limitation purposes, and therefore notices adjudicated after one year from that date are time-barred; consequence: impugned show cause notices and adjudication orders vacated. Secondary issues referenced include recovery of duties, penalty and confiscation for misdeclaration of origin and admissibility of electronic records.
Dispute concerns retroactive effect of an amendment to Explanation 4 to Section 28 relating to time limit for adjudication of show cause notices and consequences for failure to adjudicate. The tribunal applied the principle of retroactivity as expounded by the Punjab & Haryana HC and affirmed by the SC, holding that show cause notices issued before 29.03.2018 were to be treated as issued on 29.03.2018 for limitation purposes, and therefore notices adjudicated after one year from that date are time-barred; consequence: impugned show cause notices and adjudication orders vacated. Secondary issues referenced include recovery of duties, penalty and confiscation for misdeclaration of origin and admissibility of electronic records.
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