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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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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