Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
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...
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HC held that denial of cross-examination did not vitiate the assessment where the proceedings under section 153C were founded on seized loose sheets recovered during search, not on the statement of the person whose cross-examination was sought. Applying Andaman Timber Industries, the Court found that the statement was only corroborative and was not used as the basis of the assessment or penalty. As the impugned orders rested on seized material and not on the disputed statement, no procedural irregularity or breach of natural justice was made out. The writ petitions were dismissed, with liberty to pursue the appellate remedy.
HC held that denial of cross-examination did not vitiate the assessment where the proceedings under section 153C were founded on seized loose sheets recovered during search, not on the statement of the person whose cross-examination was sought. Applying Andaman Timber Industries, the Court found that the statement was only corroborative and was not used as the basis of the assessment or penalty. As the impugned orders rested on seized material and not on the disputed statement, no procedural irregularity or breach of natural justice was made out. The writ petitions were dismissed, with liberty to pursue the appellate remedy.
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