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...
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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