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...
Limitation of appeal is to be reckoned from the date of communication under section 128, and an appeal admitted and heard cannot later be dismissed on mere technical limitation without notice, entitling the appellant to relief. Para 2.17 of the FTP prior to June 2012 allowed import of second hand capital goods, so the 2009 import was freely importable and confiscation under statutory confiscation provisions is unsustainable. Valuation based solely on a chartered engineer's residual value estimate, without evidence of extra consideration or suppression, does not establish mis declaration; consequently redemption fine and penalty fail and are set aside.
Limitation of appeal is to be reckoned from the date of communication under section 128, and an appeal admitted and heard cannot later be dismissed on mere technical limitation without notice, entitling the appellant to relief. Para 2.17 of the FTP prior to June 2012 allowed import of second hand capital goods, so the 2009 import was freely importable and confiscation under statutory confiscation provisions is unsustainable. Valuation based solely on a chartered engineer's residual value estimate, without evidence of extra consideration or suppression, does not establish mis declaration; consequently redemption fine and penalty fail and are set aside.
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