Advocate representing the petitioner submits that the
respondent had relied some internal documents of the petitioner and the Ld.
Tribunal has passed an Award relying ... upon the said internal documents of
the petitioner company which is not permissible under law.
6
Ld. Counsel for the petitioner submits that the said
basis of the purchase orders placed by the
customers, internal documents like order forwarding memo,
contract review sheet, it appeared to the revenue that ... invoices are same as
those in the purchase orders or other internal documents, the
Appellant collected the duty amount from the customers. The Ld.
Commissioner
Authority obtained on the request dated
11.12.2023, is in nature of internal documents/correspondence and held
by the Public Authority in fiduciary capacity and also ... Commission observes that the information sought by the applicant is an
internal document/correspondence and held by the public authority in
fiduciary capacity. Therefore
petition and the copies of the
documents have been served upon the appellant-Company.
Document No.1-Internal Audit Report of the appellant Company ... Petition, the copy of the documents in question i.e. documents
No.1 to 54 including document No.1-Internal Audit Report were
filed
into an international transaction.
92D. (1) Every person who has entered into an international transaction shall keep and maintain such information and document in respect ... services; (this document is hereinafter referred as document-II). The contents of this letter were supposed to be part of original statutory documentation.
3.4 Even
furnished requisite documents. Accordingly, you
are required to provide documents, material (including reports, studies,
plan, latest version of other documents), etc. considered ... document
containing the actual purpose reflected in the said documents was
furnished to the Commission. It is noted that no purpose elaborated in
the Internal
requests made lack specificity.
(iv) The requests made are directed towards internal documents
(v) The documents of which disclosure is sought are privileged as they ... Granted - Internal documents not immune
UOI's documents dated between from disclosure just because they are
28.8.2012 and 1.10.2013 concerning internal.
(especially disputing, challenging
impress upon this Court that the ECIR is a private internal
document and not at par with an FIR, and as such is not required ... true that the ED Manual may be an internal document for
departmental use and in the nature of set of administrative orders. It is
equally
Section 4 of PMLA. It is argued that ECIR is an internal document
and is not a statutory document, and therefore, supply of ECIR ... stand taken by the ED that ECIR is an internal document created
by the department before initiating penal action or prosecution
against the person involved
petition is to quash the said ECIR case which is an internal document of the
Directorate of Enforcement which might have been communicated ... documents by way of filing the said I.A., but those documents are not
under challenge. He draws attention of the Court to the internal
