https://www.taxtmi.com/caselaws?id=52588 The Commissioner upheld that the investigation had significant lapses and lacunae, including the failure to corroborate statements and the improper handling of evidence. The alibi of Ali Mohammed and the contradictions in the statements of co-accused Sitaram Naik led to the conclusion that there were no grounds to overturn the Commissioner's findings. Consequently, the Revenue's appeal was dismissed, and the Commissioner's order was upheld. en-us Thu, 11 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52588 The Commissioner upheld that the investigation had significant lapses and lacunae, including the failure to corroborate statements and the improper handling of evidence. The alibi of Ali Mohammed and the contradictions in the statements of co-accused Sitaram Naik led to the conclusion that there were no grounds to overturn the Commissioner's findings. Consequently, the Revenue's appeal was dismissed, and the Commissioner's order was upheld. Case-Laws Customs Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52588