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    Intermediary-service classification excludes own-account group support services, allowing cost-plus supplies to qualify as exports of services.
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      The High Court upheld the trial court's acquittal of the accused...

      High Court Affirms Acquittal in Contraband Gold Case Due to Lack of Corroboration and Retracted Confession.

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      CustomsDecember 13, 2024Case LawsHC
      The High Court upheld the trial court's acquittal of the accused in a case involving the seizure of contraband gold by the Directorate of Revenue Intelligence (DRI). The prosecution's case primarily relied on the testimonies of two DRI officers involved in the search and seizure operation. However, the court found their evidence lacking corroboration from independent witnesses or panchas present during the operation. The accused had retracted her confessional statement, which was recorded in English despite her knowledge of only Urdu. The court held that resting the prosecution's case solely on the retracted confession and the officers' testimonies fell short of proving the accused's guilt beyond reasonable doubt. Consequently, the High Court dismissed the appeal and upheld the acquittal.

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      ActsIncome Tax