PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Statements recorded under Section 108 of the Customs Act were treated as evidentiary material only if the mandatory procedure for admitting them was followed, by analogy to the Section 9D safeguard. The note records that a retracted confession, by itself, lost evidentiary value, while inconsistent co-noticee statements could not provide reliable corroboration. In the absence of independent supporting evidence and without proper procedural compliance for relying on recorded statements, the Tribunal held that the penalty could not be sustained.
Statements recorded under Section 108 of the Customs Act were treated as evidentiary material only if the mandatory procedure for admitting them was followed, by analogy to the Section 9D safeguard. The note records that a retracted confession, by itself, lost evidentiary value, while inconsistent co-noticee statements could not provide reliable corroboration. In the absence of independent supporting evidence and without proper procedural compliance for relying on recorded statements, the Tribunal held that the penalty could not be sustained.
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