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 during inquiry under the Customs Act are admissible for proving their truth only if the deponent is examined as a witness before the adjudicating authority and the authority forms an opinion to admit them, followed by opportunity for cross examination; this mandatory procedure in analogous provisions for customs and central excise neutralises coercion risk. The impugned penalty rested solely on inquiry statements recorded without following that procedure, so such statements could not sustain a penalty for abetment under the customs penalty provision. Consequently, the penalty imposed on the appellants was quashed and the appeals allowed.
Statements recorded during inquiry under the Customs Act are admissible for proving their truth only if the deponent is examined as a witness before the adjudicating authority and the authority forms an opinion to admit them, followed by opportunity for cross examination; this mandatory procedure in analogous provisions for customs and central excise neutralises coercion risk. The impugned penalty rested solely on inquiry statements recorded without following that procedure, so such statements could not sustain a penalty for abetment under the customs penalty provision. Consequently, the penalty imposed on the appellants was quashed and the appeals allowed.
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