https://www.taxtmi.com/caselaws?id=787461 Prima facie assessment applied to determine whether accused should be discharged: the court treated voluntary statements and approver admissions as admissible evidence whose weight and voluntariness require trial-level scrutiny, and reiterated that corroboration is necessary for conviction but not for proceeding to trial. Relying on approver statements and particulars in the final report alleging demand and receipt of gratification against the revision petitioner, the court found sufficient material to raise a strong suspicion and refused discharge, directing that the matter proceed to trial. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787461 Prima facie assessment applied to determine whether accused should be discharged: the court treated voluntary statements and approver admissions as admissible evidence whose weight and voluntariness require trial-level scrutiny, and reiterated that corroboration is necessary for conviction but not for proceeding to trial. Relying on approver statements and particulars in the final report alleging demand and receipt of gratification against the revision petitioner, the court found sufficient material to raise a strong suspicion and refused discharge, directing that the matter proceed to trial. Case-Laws Customs Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787461