Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
HC reversed trial court's conviction under Section 7 of Prevention of Corruption Act due to insufficient evidence of illegal gratification demand and acceptance. Key prosecution witnesses PW1, PW2, and PW8's testimony failed to establish conclusive proof against accused. Electronic evidence, including recorded conversations on memory card and CDs, was deemed inadmissible without mandatory Section 65-B certificate under Indian Evidence Act. Shadow witness PW8's testimony contradicted alleged demand. Trial court erred in evidence appreciation and failed to establish guilt beyond reasonable doubt. Accused's conviction and sentence set aside, appeal allowed.
HC reversed trial court's conviction under Section 7 of Prevention of Corruption Act due to insufficient evidence of illegal gratification demand and acceptance. Key prosecution witnesses PW1, PW2, and PW8's testimony failed to establish conclusive proof against accused. Electronic evidence, including recorded conversations on memory card and CDs, was deemed inadmissible without mandatory Section 65-B certificate under Indian Evidence Act. Shadow witness PW8's testimony contradicted alleged demand. Trial court erred in evidence appreciation and failed to establish guilt beyond reasonable doubt. Accused's conviction and sentence set aside, appeal allowed.
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