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...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Writ petitions challenging customs adjudication were held not maintainable because an efficacious statutory appeal under the Customs Act was available and no exceptional jurisdictional infirmity was shown. The Court held that non-communication of an extension of time under Section 28(9), by itself, does not invalidate the extension, since intimation is desirable but not a mandatory for validity. Objections that the corrigendum materially supplemented the show cause notice and that Section 28BB was breached were treated as issues suitable for consideration by the appellate authority. The petitioners were relegated to the statutory appeal, with the period spent in writ proceedings directed to be excluded for limitation purposes.
Writ petitions challenging customs adjudication were held not maintainable because an efficacious statutory appeal under the Customs Act was available and no exceptional jurisdictional infirmity was shown. The Court held that non-communication of an extension of time under Section 28(9), by itself, does not invalidate the extension, since intimation is desirable but not a mandatory for validity. Objections that the corrigendum materially supplemented the show cause notice and that Section 28BB was breached were treated as issues suitable for consideration by the appellate authority. The petitioners were relegated to the statutory appeal, with the period spent in writ proceedings directed to be excluded for limitation purposes.
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