Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Under Section 138B, a customs statement offered to prove its contents is relevant only in prescribed circumstances. A retracted statement, where specifically requested cross-examination is refused, cannot serve as legal evidence against a noticee. In confiscation proceedings, untested statements cannot independently establish that seized gold was smuggled or that the person knew it was liable to confiscation. Denial of cross-examination undermines confiscation and penalty findings under customs law.
Under Section 138B, a customs statement offered to prove its contents is relevant only in prescribed circumstances. A retracted statement, where specifically requested cross-examination is refused, cannot serve as legal evidence against a noticee. In confiscation proceedings, untested statements cannot independently establish that seized gold was smuggled or that the person knew it was liable to confiscation. Denial of cross-examination undermines confiscation and penalty findings under customs law.
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