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...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs valuation dispute over imported melamine considers whether declared transaction value was inflated to evade anti dumping duty. Tribunal emphasises the transaction value principle (GATT) and requires actual negotiated price evidence rather than reliance on a published price bulletin; consequence: confirmation of ADD based solely on market journal prices and untested electronic or recorded statements is unsustainable. Tribunal also notes electronic evidence and recorded statements require tendering with opportunity for cross examination before an adjudicating authority; absence of corroborative, cogent evidence undermines findings of deliberate overvaluation for ADD evasion.
Customs valuation dispute over imported melamine considers whether declared transaction value was inflated to evade anti dumping duty. Tribunal emphasises the transaction value principle (GATT) and requires actual negotiated price evidence rather than reliance on a published price bulletin; consequence: confirmation of ADD based solely on market journal prices and untested electronic or recorded statements is unsustainable. Tribunal also notes electronic evidence and recorded statements require tendering with opportunity for cross examination before an adjudicating authority; absence of corroborative, cogent evidence undermines findings of deliberate overvaluation for ADD evasion.
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