Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
HC dismissed the petition and upheld the detention and seizure of goods, holding that the impounding was founded on a contemporaneous, categorical statement by the vehicle driver that contradicted the documentary route claim. The Court found the driver's first-instance statement unrebutted, not procured under duress, and more probative than subsequent explanations; absence of any challenge to the statement's voluntariness or authenticity precluded its discredit. Consequently, the impugned orders were not arbitrary and the documentary evidence purporting a different origin was deemed unhelpful to the petitioner. Relief was refused and the administrative seizure and related orders affirmed.
HC dismissed the petition and upheld the detention and seizure of goods, holding that the impounding was founded on a contemporaneous, categorical statement by the vehicle driver that contradicted the documentary route claim. The Court found the driver's first-instance statement unrebutted, not procured under duress, and more probative than subsequent explanations; absence of any challenge to the statement's voluntariness or authenticity precluded its discredit. Consequently, the impugned orders were not arbitrary and the documentary evidence purporting a different origin was deemed unhelpful to the petitioner. Relief was refused and the administrative seizure and related orders affirmed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
