True it is that the Court must seek corroboration of purported ...

Customs

September 22, 2014

True it is that the Court must seek corroboration of purported confession from independent sources, however, the principle that when there is independent corroboration, the statement can be relied upon is thus absolute and can be accepted. - HC

View Source

← Previous Next →

True it is that the Court must seek corroboration of purported ...

Customs

September 22, 2014

You may also like:

Voluntary confession - NDPS - It is true that before acting solely on confession as a rule of prudence the Court requires some corroboration, but, it can not be said...

Appointment of Additional Director or independent Director - incorrect declaration in the aforesaid Form DIR-12 or not - The subsequent documents along with the...

Addition u/s 68 - Unexplained credit - scope of amended provisions of section 68 - onus to prove source of source - Although, the issue before us pertains to assessment...

Clandestine removal of goods - Recovery of incriminating documents - The uncorroborated statements of third party cannot be adopted as an evidence, without corroboration...

Addition u/sec. 69A - receipt of on-money - it is an admitted fact that no money was found at the time of survey conducted u/sec. 133A, however, certain information was...

Smuggling - Gold Biscuits - The Department has proceeded solely relying on the purported confession statement of the Appellant without carrying out any further...

Revision u/s 263 by CIT-A - The purported inadequacy in inquiry as alleged, cannot be stated to be 'erroneous' per se in so far as assessee is concerned, even if, such...

Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

Penalty u/s 271(1)(c) - return filed disclosing higher income u/s 153A - no incriminating material found - when the Revenue could not lay hands on any tangible material...

Even if the confession is retracted, the time within which such retraction has been made and the veracity of the retraction play a vital role for believability thereof -...

Inter unit transfer of goods would constitute a sale or not - It is thus evident that unless and until there are two distinct entities, the question of sale may not...

Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal...

Imposition of penalty u/s 112(a) of the Customs Act, 1962 - fraudulent import in the name of dummy IECs with mis-declaration in description and value inputs - Abetment -...

Restraint on shareholders of Zee Entertainment Enterprises Limited from calling for and holding an Extra Ordinary General Meeting - The procedure for appointment of...

Addition u/s 68 - the assessee is not required to explain source of source of the fund gets buttressed by the amendment made in section 68 with effect from 01.04.2013,...

Quick Updates: