close scrutiny of the said document makes it amply clear that the said document is engineered and manipulated. The reading of the contents ... blank and it is obviously evident that it is also a manipulated document.
12. The adverse averments in the written statement relied
approached the court polluted; that Ex. A-1 is a document manipulated and made up and there are many variations in the signatures ... vital to the effect that the crucial document Ex.A-1, dated 25.6.1981 is a fabricated document by the plaintiff to suit her convenience, forging
documents in a particular way, as such, documents were specifically required for Custom's clearance purpose. Therefore, he argued that when documents are tailor ... arrangement and tax planning does not mean that the party can manipulate documents in such a way that duty is evaded. Therefore, the statements recorded
duty. The concessional rate of duty was not available on manipulated documents.
(f) DRI officers are declared to be Customs Officers and the Commissioner ... Therefore, if the DRI had the information/intelligence about the manipulated documents being presented for imports and they did not want to share the same
forged documents, which requires examination by Analyst to prove their genuineness. Apart from the same, they have also tried to file several documents to prove ... granted in the year 1961 clearly shows that the same are manipulated documents with the electronic piracy and they cannot derive any right
factory premises of the respondent
No. 1 by the DRI and several documents recovered.
Statements of the Managing Director, the Director and
Assistant Manager ... evidence found that there was a deliberate
mis-declaration of value, manipulation of documents, attempt
to evade payment of full customs duty and attempt
their appointments nor has the order of approval been obtained by manipulation of documents of records, as submitted: by the petitioner. It is their case
copies of the relevant documents and the retained documents; that these documents were not recovered from the appellants; that these documents were not collected ... they have been fabricated to create false evidence; that the documents have been manipulated; that the original documents appear to have been torn
statement or whether it was the petitioners, who had manipulated the documents was also a matter of consideration before the Tribunal on which the Tribunal
buildings of the plaintiff and to fulfil their designs are manipulating some documents adversely effecting the rights and ownership of the Plaintiff and further they
