Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Criminal-liability analysis distinguishes failure to prove conspiracy from proof of a substantive bribery offence: the court upheld that no prior meeting of minds established Section 120B criminal conspiracy, but reinstated conviction under the Prevention of Corruption Act for demand and acceptance against the second accused. The conviction rested on trap proceedings corroborated by trap officers, independent witnesses, contemporaneous pre-trap documentation and identification of marked notes; electronic voice recordings were excluded. The court emphasised that a co-accused's statement alone cannot substitute for independent proof to fasten guilt on another accused.
Criminal-liability analysis distinguishes failure to prove conspiracy from proof of a substantive bribery offence: the court upheld that no prior meeting of minds established Section 120B criminal conspiracy, but reinstated conviction under the Prevention of Corruption Act for demand and acceptance against the second accused. The conviction rested on trap proceedings corroborated by trap officers, independent witnesses, contemporaneous pre-trap documentation and identification of marked notes; electronic voice recordings were excluded. The court emphasised that a co-accused's statement alone cannot substitute for independent proof to fasten guilt on another accused.
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