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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Failure to furnish verification reports and to grant an opportunity to address them breaches the principles of natural justice; where verification reports influenced an adjudicatory order, the affected party must receive copies and a fresh hearing before conclusions are drawn. The note emphasises that adjudicators must conduct complete verification of records, including invoices and transitional input tax credit entries, and that a hurried, post-facto opinion formed without providing verification material to the party is impermissible. Operative effect recommended: set aside the impugned order and remit for de novo consideration with production of verification reports and an opportunity to rectify TRAN-1/TRAN-2 entries.
Failure to furnish verification reports and to grant an opportunity to address them breaches the principles of natural justice; where verification reports influenced an adjudicatory order, the affected party must receive copies and a fresh hearing before conclusions are drawn. The note emphasises that adjudicators must conduct complete verification of records, including invoices and transitional input tax credit entries, and that a hurried, post-facto opinion formed without providing verification material to the party is impermissible. Operative effect recommended: set aside the impugned order and remit for de novo consideration with production of verification reports and an opportunity to rectify TRAN-1/TRAN-2 entries.
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