Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Accused's right to disclosure upheld: originals/authenticated foreign documents have been placed on the trial court record, rendering the petitioner's production challenge infructuous and permitting objections to authenticity or admissibility to be raised at trial. Admissibility and evidentiary weight of foreign public documents, including issues of authentication under applicable evidence rules and documents obtained via information-exchange treaties, are to be determined during the evidentiary stage; they do not mandate threshold dismissal or discharge. Once originals/authenticated documents are on the judicial file, the accused is entitled to inspect them to prepare defence, and liberty to inspect is granted subject to procedural rules.
Accused's right to disclosure upheld: originals/authenticated foreign documents have been placed on the trial court record, rendering the petitioner's production challenge infructuous and permitting objections to authenticity or admissibility to be raised at trial. Admissibility and evidentiary weight of foreign public documents, including issues of authentication under applicable evidence rules and documents obtained via information-exchange treaties, are to be determined during the evidentiary stage; they do not mandate threshold dismissal or discharge. Once originals/authenticated documents are on the judicial file, the accused is entitled to inspect them to prepare defence, and liberty to inspect is granted subject to procedural rules.
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