Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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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