Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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The note addresses whether Section 8(1) requires recording and service of written reasons to believe when issuing a show-cause notice and the independence of the Adjudicating Authority's satisfaction. It concludes Section 8(1) does not mandate written reasons or their service, distinguishing Section 5(1) which expressly requires recorded reasons at provisional attachment; making reasons available on the record sufficed. The Adjudicating Authority must form its own reason to believe, but no failure of independent satisfaction was shown. Appeals based on non provision of reasons and on untimely production of documents therefore fail for lack of prejudice and admissible pleadings.
The note addresses whether Section 8(1) requires recording and service of written reasons to believe when issuing a show-cause notice and the independence of the Adjudicating Authority's satisfaction. It concludes Section 8(1) does not mandate written reasons or their service, distinguishing Section 5(1) which expressly requires recorded reasons at provisional attachment; making reasons available on the record sufficed. The Adjudicating Authority must form its own reason to believe, but no failure of independent satisfaction was shown. Appeals based on non provision of reasons and on untimely production of documents therefore fail for lack of prejudice and admissible pleadings.
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