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...
Interpretation of an exemption notification for imported crude palm oil focused on acid value as the sole contested parameter. The tribunal applied a strict textual interpretation, holding that the phrase "acid value 4 or more" contains no upper limit, so no higher acid-value cutoff may be read into the notification; consequence: notification benefit cannot be denied on that ground. The tribunal further treated reprocessing and PHO clearance as operative compliance evidence, nullifying claims that the goods failed edible-grade standards and resulting in allowance of the appeals with consequential relief.
Interpretation of an exemption notification for imported crude palm oil focused on acid value as the sole contested parameter. The tribunal applied a strict textual interpretation, holding that the phrase "acid value 4 or more" contains no upper limit, so no higher acid-value cutoff may be read into the notification; consequence: notification benefit cannot be denied on that ground. The tribunal further treated reprocessing and PHO clearance as operative compliance evidence, nullifying claims that the goods failed edible-grade standards and resulting in allowance of the appeals with consequential relief.
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