manipulated the invoice, packing list, sea way bill and bill of lading in order to evade payment of ADD. By withholding original and manipulated documents ... finding that DHL manipulated invoice, seaway bill and bill of lading in order to evade ADD by withholding original and manipulated documents. The finding that
identify correct signatures and Ex.PW5/A
was a manipulated document and was not admissible in the eyes
of law. He stated that ... were manipulated and were not admissible in the
eyes of law. He stated that Ex.PW33/A was a manipulated
document.
30. A1 stated
concluded that
questioned document on which AO relied upon is a manipulated
document whose authenticity is even doubted by the notifying
authorities and this makes ... Reopening of the case u/s 147 on the basis of manipulated document
is not only illegal but also bad in law and same cannot
manipulated information are submitted to the Appraising Officer and the Asst. Collector, they would do the classification based upon such manipulated documents/information ... Bill of Lading and other connected documents. Once the documents produced at the time of assessment are manipulated, the appellant/assessee cannot take the shelter
from the CSIR, Khurja.
This clearly shows their malafide intention of manipulating
the documents when investigations were initiated against
them. Even prior to initiation ... clearly
establishes that he has helped Sh. Vikas Agarwal,
Director in manipulating documents. This has also that
resulted in mis-classification of the goods imported
State vs . 1) Ashok Kr. Mishra on 6 April, 2018
IN THE COURT OF SH
counter claim on the basis of the forged, false and manipulated
documents; (vii) the counter claim has been filed to put pressure ... concocted the false and frivolous stories and created forged and
manipulated documents. Plaintiff denied that any defective material was
ever delivered to the defendant
being estopped from saying that the subsequent Will was forged and manipulated document as all the partners jointly pleaded and relied upon on the said ... rejoinder that the Will dated 18.09.1978 appeared to be a manipulated document. This plea is an after-thought only. After admitting the Will dated
Valuation Rules. The adjudicating authority dubbed the invoice as a manipulated document and refused to recognize the invoiced price as the 'real transacted value ... invoice was a manipulated document, it was not open to the adjudicating authority to dub the document as manipulated. What was open
also contended that the whole suit is based on invalid and manipulated documents and sought for dismissal of the suit.
4. The 3rd defendant while ... plaintiff and the 1st defendant to obtain a fraudulent decree by manipulating several documents. It is also contended that he is an illiterate
