Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Retracted statements and an unreliable panchnama were treated as insufficient to sustain allegations of export diversion and misuse of the duty drawback scheme. The tribunal noted that the main statements were retracted at the first opportunity, the retractions were not rebutted, and the panch witnesses were not examined despite request. It also found no independent corroboration for the alleged rerouting of goods through another exporter. Repeated requests for cross-examination and proper hearing were denied or ignored, and the written reply was not considered, amounting to breach of natural justice and vitiating the adjudication.
Retracted statements and an unreliable panchnama were treated as insufficient to sustain allegations of export diversion and misuse of the duty drawback scheme. The tribunal noted that the main statements were retracted at the first opportunity, the retractions were not rebutted, and the panch witnesses were not examined despite request. It also found no independent corroboration for the alleged rerouting of goods through another exporter. Repeated requests for cross-examination and proper hearing were denied or ignored, and the written reply was not considered, amounting to breach of natural justice and vitiating the adjudication.
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