Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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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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