Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
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Section 108 of the Customs Act was construed as an inquiry power to elicit truth, treating the inquiry as a "judicial proceeding" only for limited purposes, and not as a mechanism to record a confession akin to one under Section 164 CrPC; therefore, reliance on such statements could not, by itself, establish guilt for organised crime, counterfeit currency offences, or conspiracy. On the evidence, alleged carriage of a television set and subsequent contact with an overseas number did not prove conscious knowledge of concealed counterfeit notes, especially given baggage clearance and screening circumstances, and the investigation's failure to lodge a prompt complaint weakened the prosecution case. Interference with the acquittal was declined and the appeal was dismissed. -HC
Section 108 of the Customs Act was construed as an inquiry power to elicit truth, treating the inquiry as a "judicial proceeding" only for limited purposes, and not as a mechanism to record a confession akin to one under Section 164 CrPC; therefore, reliance on such statements could not, by itself, establish guilt for organised crime, counterfeit currency offences, or conspiracy. On the evidence, alleged carriage of a television set and subsequent contact with an overseas number did not prove conscious knowledge of concealed counterfeit notes, especially given baggage clearance and screening circumstances, and the investigation's failure to lodge a prompt complaint weakened the prosecution case. Interference with the acquittal was declined and the appeal was dismissed. -HC
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