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...
Notification No. 25/2023-Cus exempts non-sensitive inputs imported against a valid DFIA without requiring correlation of technical characteristics, quality or specifications, provided the goods match the endorsed description and satisfy the value and quantity limits in the authorisation. The exemption is confined to strict compliance with the DFIA licence, relevant SION norms and attached conditions; Customs must assess imports exactly as authorised, without adding to or diluting those terms. Where SION prescribes an actual user condition, the exemption is unavailable if that condition is breached. Conditions embedded in the DFIA scheme and licence sheet remain legally effective under the policy framework.
Notification No. 25/2023-Cus exempts non-sensitive inputs imported against a valid DFIA without requiring correlation of technical characteristics, quality or specifications, provided the goods match the endorsed description and satisfy the value and quantity limits in the authorisation. The exemption is confined to strict compliance with the DFIA licence, relevant SION norms and attached conditions; Customs must assess imports exactly as authorised, without adding to or diluting those terms. Where SION prescribes an actual user condition, the exemption is unavailable if that condition is breached. Conditions embedded in the DFIA scheme and licence sheet remain legally effective under the policy framework.
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