Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Demand and acceptance of illegal gratification was held not established where the prosecution's material was weak: the complainant turned partially hostile, a shadow witness conceded the voice recording was inaudible, and no application or lawful competence for issuing the clearance certificate by the accused was proved; temporal inconsistencies between visits and alleged demand further weakened the case. The note that a positive colour test and recovery of tainted currency alone do not satisfy all ingredients of the offence is emphasised. The piece reiterates that acquittal reinforces presumption of innocence and appellate interference is unwarranted absent compelling contrary evidence.
Demand and acceptance of illegal gratification was held not established where the prosecution's material was weak: the complainant turned partially hostile, a shadow witness conceded the voice recording was inaudible, and no application or lawful competence for issuing the clearance certificate by the accused was proved; temporal inconsistencies between visits and alleged demand further weakened the case. The note that a positive colour test and recovery of tainted currency alone do not satisfy all ingredients of the offence is emphasised. The piece reiterates that acquittal reinforces presumption of innocence and appellate interference is unwarranted absent compelling contrary evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
