Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Reliance on inquiry statements without compliance with the cross-examination safeguard under Section 138B, coupled with weak corroboration, was held insufficient to sustain penalty for alleged smuggling facilitation. The Tribunal found that the statements used against the appellants were untested, the Angadiya letters were not proved as reliable records, and the Department failed to connect the alleged acts with passport data, duty rosters, call records, or proper identification. On the standard of preponderance of probability, conscious involvement or facilitation of goods liable to confiscation was not established, so the penalties under Section 112(b) against both appellants were set aside.
Reliance on inquiry statements without compliance with the cross-examination safeguard under Section 138B, coupled with weak corroboration, was held insufficient to sustain penalty for alleged smuggling facilitation. The Tribunal found that the statements used against the appellants were untested, the Angadiya letters were not proved as reliable records, and the Department failed to connect the alleged acts with passport data, duty rosters, call records, or proper identification. On the standard of preponderance of probability, conscious involvement or facilitation of goods liable to confiscation was not established, so the penalties under Section 112(b) against both appellants were set aside.
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