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...
Classification of used metal articles as waste and scrap turns on proof of serviceability; absent expert examination or documentary evidence that imported pipes were fit for original use, they must be treated as melting scrap. Revenue's on-site inspection without a chartered engineer and reliance on contemporaneous imports or subsequent clearances did not satisfy the burden to establish mis-declaration. Applying the Section Note definition of waste and scrap and precedential authority, confiscation, valuation enhancement and penalties were unsustainable and the impugned measures were set aside, with consequential relief to the importer.
Classification of used metal articles as waste and scrap turns on proof of serviceability; absent expert examination or documentary evidence that imported pipes were fit for original use, they must be treated as melting scrap. Revenue's on-site inspection without a chartered engineer and reliance on contemporaneous imports or subsequent clearances did not satisfy the burden to establish mis-declaration. Applying the Section Note definition of waste and scrap and precedential authority, confiscation, valuation enhancement and penalties were unsustainable and the impugned measures were set aside, with consequential relief to the importer.
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