https://www.taxtmi.com/caselaws?id=182034 Minor discrepancies in vehicle identification, the chemical analysis report, production delay of seized articles, and objections to sampling were held not to vitiate the prosecution where the detecting officers and an independent witness consistently proved recovery of spirit from concealed compartments and no prejudice or tampering was shown. The discrepancy in the vehicle number was treated as clerical, the delay in producing articles was adequately explained, and the non-production of the sampling tube was immaterial. The conviction was upheld. On sentence, the court applied proportionality and the accused's lack of antecedents, and reduced the term of imprisonment and fine. en-us Wed, 25 Nov 2015 00:00:00 +0530 Sat, 30 Apr 2016 11:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182034 Minor discrepancies in vehicle identification, the chemical analysis report, production delay of seized articles, and objections to sampling were held not to vitiate the prosecution where the detecting officers and an independent witness consistently proved recovery of spirit from concealed compartments and no prejudice or tampering was shown. The discrepancy in the vehicle number was treated as clerical, the delay in producing articles was adequately explained, and the non-production of the sampling tube was immaterial. The conviction was upheld. On sentence, the court applied proportionality and the accused's lack of antecedents, and reduced the term of imprisonment and fine. Case-Laws Central Excise Wed, 25 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182034