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Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Invoking the extended five-year limitation under the Customs Act was held unsustainable where the Department had contemporaneous knowledge of the export and re import transactions; consequently, a show cause notice issued beyond the ordinary two year period was time barred. The legal principle applied prioritised the limitation regime over invoking extended limitation for collusion, willful misstatement or suppression absent fresh facts justifying extension. Because the demand, interest and penalties were founded solely on that extended limitation notice, the impugned order confirming duty, interest and penalty was set aside and the appeal allowed with consequential relief.
Invoking the extended five-year limitation under the Customs Act was held unsustainable where the Department had contemporaneous knowledge of the export and re import transactions; consequently, a show cause notice issued beyond the ordinary two year period was time barred. The legal principle applied prioritised the limitation regime over invoking extended limitation for collusion, willful misstatement or suppression absent fresh facts justifying extension. Because the demand, interest and penalties were founded solely on that extended limitation notice, the impugned order confirming duty, interest and penalty was set aside and the appeal allowed with consequential relief.
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