https://www.taxtmi.com/caselaws?id=792945 Matters already conclusively examined by a Court-approved SIT and carried to finality could not be reopened through a recall application on substantially the same material; reliance on foreign inquiries, media reports, social media material or unauthenticated digital fragments was insufficient to displace that finality. The Court treated the earlier acceptance of the SIT report as barring fresh investigation, prosecution and coercive directions on those concluded transactions, including where a bona fide recipient held valid export and import permissions. It nevertheless issued limited prospective directions for CITES compliance, including liaison with the CITES Secretariat and preparation of a standard operating procedure for future Appendix I import permits, without disturbing past closure. en-us Wed, 27 May 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792945 Matters already conclusively examined by a Court-approved SIT and carried to finality could not be reopened through a recall application on substantially the same material; reliance on foreign inquiries, media reports, social media material or unauthenticated digital fragments was insufficient to displace that finality. The Court treated the earlier acceptance of the SIT report as barring fresh investigation, prosecution and coercive directions on those concluded transactions, including where a bona fide recipient held valid export and import permissions. It nevertheless issued limited prospective directions for CITES compliance, including liaison with the CITES Secretariat and preparation of a standard operating procedure for future Appendix I import permits, without disturbing past closure. Case-Laws Customs Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792945