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...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Personal penalties for alleged abetment of gold smuggling require proof beyond uncorroborated accomplice statements and suspicion. Where no incriminating article or alleged syndicate mobile connection was recovered from the Customs Hawaldar, the accomplice statement lacked corroboration in material particulars. Call records indicating communication with the Superintendent before seizure supported the defence that information had been conveyed, while the Department did not investigate whether other officers had been alerted. Tower-location evidence suggesting use of a mobile connection could not establish involvement. The personal penalties were therefore set aside with consequential relief.
Personal penalties for alleged abetment of gold smuggling require proof beyond uncorroborated accomplice statements and suspicion. Where no incriminating article or alleged syndicate mobile connection was recovered from the Customs Hawaldar, the accomplice statement lacked corroboration in material particulars. Call records indicating communication with the Superintendent before seizure supported the defence that information had been conveyed, while the Department did not investigate whether other officers had been alerted. Tower-location evidence suggesting use of a mobile connection could not establish involvement. The personal penalties were therefore set aside with consequential relief.
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