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...
Statements recorded under summons were held inadmissible because the mandatory procedure for examining the maker as a witness and determining admissibility under statutory safeguards was not followed; therefore those statements could not support re-determination of transaction value, and associated penalties were unsustainable. Email and computer printouts were also inadmissible for want of the required evidentiary certificate and formalities for computer output; absent a panchnama and the statutory certificate, the printouts could not establish undervaluation. Consequently the adjudication rejecting declared value and imposing penalties was set aside.
Statements recorded under summons were held inadmissible because the mandatory procedure for examining the maker as a witness and determining admissibility under statutory safeguards was not followed; therefore those statements could not support re-determination of transaction value, and associated penalties were unsustainable. Email and computer printouts were also inadmissible for want of the required evidentiary certificate and formalities for computer output; absent a panchnama and the statutory certificate, the printouts could not establish undervaluation. Consequently the adjudication rejecting declared value and imposing penalties was set aside.
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