Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Adverse findings require articulation of the evidential basis and engagement with material facts; where an order imposes penalty on an individual for alleged aiding and abetting but records only conclusory statements that the person received and transferred funds without discussing or identifying supporting evidence, the lack of reasons is fatal and justifies setting aside the penalty and remittal. The operative legal point is that tribunals and adjudicating authorities must record reasoned findings tying conclusions to specific evidence, failing which the affected order cannot be sustained.
Adverse findings require articulation of the evidential basis and engagement with material facts; where an order imposes penalty on an individual for alleged aiding and abetting but records only conclusory statements that the person received and transferred funds without discussing or identifying supporting evidence, the lack of reasons is fatal and justifies setting aside the penalty and remittal. The operative legal point is that tribunals and adjudicating authorities must record reasoned findings tying conclusions to specific evidence, failing which the affected order cannot be sustained.
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