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...
Invoked extended limitation under the proviso to section 28(1) was rejected because revenue failed to prove deliberate suppression to evade duty; first check, examination and Textile Committee testing matched declared goods and an out-of-charge order was issued, showing departmental knowledge. The claim that end use was unknown at first check did not establish intent to evade. Consequently, demands founded solely on the extended period, including duty, interest, penalty and confiscation, were vacated and the appeal allowed.
Invoked extended limitation under the proviso to section 28(1) was rejected because revenue failed to prove deliberate suppression to evade duty; first check, examination and Textile Committee testing matched declared goods and an out-of-charge order was issued, showing departmental knowledge. The claim that end use was unknown at first check did not establish intent to evade. Consequently, demands founded solely on the extended period, including duty, interest, penalty and confiscation, were vacated and the appeal allowed.
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