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...
Show-cause notice under Section 124 must be a written, specific notice and a reasonable, personal opportunity of hearing is mandatory before confiscation and penalties can be imposed; waivers must be voluntary, conscious and informed, and pre-printed or non-particularised waivers cannot substitute for the statutory notice. The article distinguishes Section 28 (duty recovery) from Section 124 (confiscation and civil consequences) and concludes that permitting confiscation without compliance with Section 124 breaches natural justice; non-compliance vitiates confiscation and allows reopening by issuing a valid Section 124 notice and fresh adjudication.
Show-cause notice under Section 124 must be a written, specific notice and a reasonable, personal opportunity of hearing is mandatory before confiscation and penalties can be imposed; waivers must be voluntary, conscious and informed, and pre-printed or non-particularised waivers cannot substitute for the statutory notice. The article distinguishes Section 28 (duty recovery) from Section 124 (confiscation and civil consequences) and concludes that permitting confiscation without compliance with Section 124 breaches natural justice; non-compliance vitiates confiscation and allows reopening by issuing a valid Section 124 notice and fresh adjudication.
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