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...
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
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