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...
Presumption as to ownership of seized material does not permit altering recorded figures in seized documents without independent corroboration; speculative reconstruction of numeric entries (adding two zeros) is inadmissible and additions under unexplained investment and consequential interest founded solely on that hypothesis are deleted. Entries on loose sheets described as estimates likewise lack corroboration and cannot support additions, and a retracted statement under seizure has no standalone evidentiary value. Result: deletions of additions based on speculative diary alteration and uncorroborated loose-sheet entries; ownership of the diary acknowledged but cannot substitute for independent proof.
Presumption as to ownership of seized material does not permit altering recorded figures in seized documents without independent corroboration; speculative reconstruction of numeric entries (adding two zeros) is inadmissible and additions under unexplained investment and consequential interest founded solely on that hypothesis are deleted. Entries on loose sheets described as estimates likewise lack corroboration and cannot support additions, and a retracted statement under seizure has no standalone evidentiary value. Result: deletions of additions based on speculative diary alteration and uncorroborated loose-sheet entries; ownership of the diary acknowledged but cannot substitute for independent proof.
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