https://www.taxtmi.com/caselaws?id=362729 Settlement under the Kar Vivad Samadhan Scheme was treated as confined to tax arrears and did not extend immunity to distinct offences under the Indian Penal Code or the Prevention of Corruption Act, especially where the person claiming benefit was not the declarant. The pardon to the approver was upheld because the record showed due application of mind and compliance with statutory requirements. Statements and documents collected by revenue officers were treated as admissible material, as such officers are not police officers and the evidence was independently supported. The evidence also established a criminal conspiracy to import a car through forged documents and false certificates, so the convictions were affirmed. en-us Fri, 17 Nov 2017 00:00:00 +0530 Mon, 02 Jul 2018 11:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362729 Settlement under the Kar Vivad Samadhan Scheme was treated as confined to tax arrears and did not extend immunity to distinct offences under the Indian Penal Code or the Prevention of Corruption Act, especially where the person claiming benefit was not the declarant. The pardon to the approver was upheld because the record showed due application of mind and compliance with statutory requirements. Statements and documents collected by revenue officers were treated as admissible material, as such officers are not police officers and the evidence was independently supported. The evidence also established a criminal conspiracy to import a car through forged documents and false certificates, so the convictions were affirmed. Case-Laws Customs Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362729