https://www.taxtmi.com/caselaws?id=438753 Corroborated evidence, including bank officials' testimony, seized materials, chemical analysis and a Section 108 Customs Act statement, was relied on to sustain convictions for conspiracy, forgery, cheating and Customs offences after forged bank realisation certificates were used to obtain ineligible DEPB benefits and the exported goods were found not to be genuine printing ink. The retraction of the Section 108 statement did not displace the prosecution case because it was supported by independent evidence, and the revisional court would not reappreciate concurrent findings absent perversity. The objection that the CBI lacked jurisdiction was rejected because the investigation concerned financial and other interests of the Central Government. en-us Fri, 28 Apr 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438753 Corroborated evidence, including bank officials' testimony, seized materials, chemical analysis and a Section 108 Customs Act statement, was relied on to sustain convictions for conspiracy, forgery, cheating and Customs offences after forged bank realisation certificates were used to obtain ineligible DEPB benefits and the exported goods were found not to be genuine printing ink. The retraction of the Section 108 statement did not displace the prosecution case because it was supported by independent evidence, and the revisional court would not reappreciate concurrent findings absent perversity. The objection that the CBI lacked jurisdiction was rejected because the investigation concerned financial and other interests of the Central Government. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438753