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...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Breach of an import undertaking under Condition No.104 (Serial No.347B) for a helicopter -- demonstrated by predominant private, unpaid use -- supports confiscation and recovery by recourse to the undertaking despite references to section 28. The tribunal upheld confiscation because the exemption condition was substantially violated. Penalties under section 112 were quashed for two officers because the impugned order did not establish their knowledge or mens rea that unpaid private use would violate the exemption; absence of culpable knowledge defeated individual penalty liability and the department's appeal against penalty enhancement was dismissed.
Breach of an import undertaking under Condition No.104 (Serial No.347B) for a helicopter -- demonstrated by predominant private, unpaid use -- supports confiscation and recovery by recourse to the undertaking despite references to section 28. The tribunal upheld confiscation because the exemption condition was substantially violated. Penalties under section 112 were quashed for two officers because the impugned order did not establish their knowledge or mens rea that unpaid private use would violate the exemption; absence of culpable knowledge defeated individual penalty liability and the department's appeal against penalty enhancement was dismissed.
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