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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The note addresses re export permission conditioned on payment of a redemption fine and the statutory limitation for exercising that option. It explains that under the applicable statutory scheme the option to redeem lapses if the fine is not paid within the prescribed 120 day period and no appeal is pending, and that the prescribed appeal window (60 days plus 30 days extension) was not availed. Ignorance of the limitation provision was rejected. Operative effect: the redemption option was held to have lapsed, the writ was dismissed on merits, and the paid redemption fine was ordered refunded.
The note addresses re export permission conditioned on payment of a redemption fine and the statutory limitation for exercising that option. It explains that under the applicable statutory scheme the option to redeem lapses if the fine is not paid within the prescribed 120 day period and no appeal is pending, and that the prescribed appeal window (60 days plus 30 days extension) was not availed. Ignorance of the limitation provision was rejected. Operative effect: the redemption option was held to have lapsed, the writ was dismissed on merits, and the paid redemption fine was ordered refunded.
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