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...
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CESTAT held that a permission addressed to a canalising agency permitting import via a State Trading Enterprise can constitute a valid import licence; the permission directed to the canalising agency was treated as a proper licence. However, because the Ministry's permission was subject to specific conditions that were not examined in the record, the tribunal remanded the matter to the adjudicating authority to consider compliance with those licence conditions before deciding on confiscation under relevant customs provisions and imposition of penalty. Appeal allowed by way of remand for expeditious adjudication.
CESTAT held that a permission addressed to a canalising agency permitting import via a State Trading Enterprise can constitute a valid import licence; the permission directed to the canalising agency was treated as a proper licence. However, because the Ministry's permission was subject to specific conditions that were not examined in the record, the tribunal remanded the matter to the adjudicating authority to consider compliance with those licence conditions before deciding on confiscation under relevant customs provisions and imposition of penalty. Appeal allowed by way of remand for expeditious adjudication.
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