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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Customs Broker licence revocation, forfeiture of security deposit and penalty were set aside because the record did not provide substantive evidence linking the broker to the impugned export shipments or showing knowledge of the alleged fraud. The Tribunal held that the Shipping Bills and other primary documents indicated the exporters themselves had filed the consignments, while the allegation depended mainly on a G-Card holder's statement. The challenge based on Regulation 17 timelines failed because the inquiry report was found to have been submitted within the prescribed period and the broker was given an opportunity to respond. The complaint of denial of cross-examination also failed because no witness was identified for examination.
Customs Broker licence revocation, forfeiture of security deposit and penalty were set aside because the record did not provide substantive evidence linking the broker to the impugned export shipments or showing knowledge of the alleged fraud. The Tribunal held that the Shipping Bills and other primary documents indicated the exporters themselves had filed the consignments, while the allegation depended mainly on a G-Card holder's statement. The challenge based on Regulation 17 timelines failed because the inquiry report was found to have been submitted within the prescribed period and the broker was given an opportunity to respond. The complaint of denial of cross-examination also failed because no witness was identified for examination.
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