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...
CESTAT held that an application to produce additional evidence must be tested under rule 23 by asking whether the documents are needed to enable the Tribunal to pass orders or whether sufficient cause exists. The earlier rejection was defective because it relied only on late filing and absence of good reason, without applying the governing standard. As the documents related to the gold bars in dispute and could assist adjudication, the omission amounted to a mistake apparent from the record. The rejection order was recalled, the application for additional evidence was allowed, and the consequential final order was also recalled for fresh hearing of the appeal.
CESTAT held that an application to produce additional evidence must be tested under rule 23 by asking whether the documents are needed to enable the Tribunal to pass orders or whether sufficient cause exists. The earlier rejection was defective because it relied only on late filing and absence of good reason, without applying the governing standard. As the documents related to the gold bars in dispute and could assist adjudication, the omission amounted to a mistake apparent from the record. The rejection order was recalled, the application for additional evidence was allowed, and the consequential final order was also recalled for fresh hearing of the appeal.
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