2016 (11) TMI 337

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..... rials in accordance with law without simply acting on the basis of Chartered Accountant’s certificate. If he simply relies on third party evidence without carrying out his duty under law, there will be only empty formality followed to act in excess of exercise of the power which is not conferred on him. Therefore, the authority should act only within the parameters of law and carry out the object .....

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..... wn to law. He expected board resolution is to be filed by appellant for his scrutiny to grant refund of additional duty of customs (ADC). There is no such law so far been enacted requiring board resolution to be filed for examination by Commissioner (Appeals) to consider grant refund of ADC. Added to this, his observation is that Chartered Accountant s appointment letter was not furnished. This is .....

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..... ect thereof. He is expected to make the verification of the claim from grass root materials in accordance with law without simply acting on the basis of Chartered Accountant s certificate. If he simply relies on third party evidence without carrying out his duty under law, there will be only empty formality followed to act in excess of exercise of the power which is not conferred on him. Therefore .....

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