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...
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Penalty proceedings against a licensee of a Special Warehouse under section 58A were invalidated because they were initiated under generic Warehouse Regulations instead of the Special Warehouse Regulations that govern section 58A licensees; reliance on an audit report that was not supplied to the licensee and commencement of proceedings nearly five years after surrender and acceptance of the licence further vitiated the case. The combination of incorrect regulatory basis, non-disclosure of the foundational audit document and inordinate delay rendered the penalty order unsustainable, and remand was refused in favor of quashing the order.
Penalty proceedings against a licensee of a Special Warehouse under section 58A were invalidated because they were initiated under generic Warehouse Regulations instead of the Special Warehouse Regulations that govern section 58A licensees; reliance on an audit report that was not supplied to the licensee and commencement of proceedings nearly five years after surrender and acceptance of the licence further vitiated the case. The combination of incorrect regulatory basis, non-disclosure of the foundational audit document and inordinate delay rendered the penalty order unsustainable, and remand was refused in favor of quashing the order.
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