Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Page of 4814
Press 'Enter' after typing page number.
6601 to 6620 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Mis-declaration and undervaluation findings premised on email printouts and statements recorded under statutory witness-examination provisions were held inadmissible where procedural safeguards for electronic evidence and witness statements were not observed. The adjudicator failed to record compliance with the requirement for certification of electronic records and to document a panchnama for seized printouts, and did not provide or secure opportunity for effective cross-examination after statements were retracted. For these reasons the re-determination of transaction value and attendant penalties founded on those materials could not be sustained, and the impugned valuation and penalty measures were set aside.
Mis-declaration and undervaluation findings premised on email printouts and statements recorded under statutory witness-examination provisions were held inadmissible where procedural safeguards for electronic evidence and witness statements were not observed. The adjudicator failed to record compliance with the requirement for certification of electronic records and to document a panchnama for seized printouts, and did not provide or secure opportunity for effective cross-examination after statements were retracted. For these reasons the re-determination of transaction value and attendant penalties founded on those materials could not be sustained, and the impugned valuation and penalty measures were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
