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...
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Transaction value could not be rejected solely on the basis of statements recorded under section 108 of the Customs Act when the mandatory procedure under section 138B was not followed. The Tribunal held that such statements become evidentiary only after the maker is examined before the adjudicating authority, admissibility is considered, and the affected party is given cross-examination. As the Commissioner (Appeals) relied only on untested statements of the appellant, the high seas seller and other importers, no reliance could be placed on them and the impugned order was set aside.
Transaction value could not be rejected solely on the basis of statements recorded under section 108 of the Customs Act when the mandatory procedure under section 138B was not followed. The Tribunal held that such statements become evidentiary only after the maker is examined before the adjudicating authority, admissibility is considered, and the affected party is given cross-examination. As the Commissioner (Appeals) relied only on untested statements of the appellant, the high seas seller and other importers, no reliance could be placed on them and the impugned order was set aside.
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