Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Electronic records seized from a third party, including pen-drive data and printouts, were treated as admissible and authentic because the statutory presumption attached to seized documents extended to electronic material and no contemporaneous challenge to seizure or contents was raised. Retraction of statements was rejected because a bare denial without proof of involuntariness carries no weight, and the statements were corroborated by independent material; minor spelling variations in the name were held to be only phonetic or clerical. The Tribunal also held that the time requirement under FEMA section 16(6) was advisory, so delay did not vitiate the adjudication. Contraventions under FEMA were upheld, but the penalties were reduced to 20% of the amounts imposed.
Electronic records seized from a third party, including pen-drive data and printouts, were treated as admissible and authentic because the statutory presumption attached to seized documents extended to electronic material and no contemporaneous challenge to seizure or contents was raised. Retraction of statements was rejected because a bare denial without proof of involuntariness carries no weight, and the statements were corroborated by independent material; minor spelling variations in the name were held to be only phonetic or clerical. The Tribunal also held that the time requirement under FEMA section 16(6) was advisory, so delay did not vitiate the adjudication. Contraventions under FEMA were upheld, but the penalties were reduced to 20% of the amounts imposed.
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