Pushpak Lakhani vs Principal Commissioner, Customs ... on 3 January, 2022
Author: Dilip Gupta
Bench: Dilip
corroborated by the statement. The statement was
not voluntary even if not retracted. Once other
evidences which clearly show that the statements
could not have ... been made against them on the basis
of unauthenticated and unsigned documents. Such
unsigned and unauthenticated documents cannot
have much evidentiary value as has been
corroborated by the statement. The statement was
not voluntary even if not retracted. Once other
evidences which clearly show that the statements
could not have ... been made against them on the basis
of unauthenticated and unsigned documents. Such
unsigned and unauthenticated documents cannot
have much evidentiary value as has been
Eicher Tractors Ltd. v. CC
[2000 (122) ELT 321 (SC)].
3.3 Unsigned proforma invoices have no evidentiary
value and cannot be relied upon to enhance ... actual imports at such prices are demonstrated.
3.4 Reliance on alleged confessional statements is
misplaced as the statements were obtained under coercion,
were vague
Eicher Tractors Ltd. v. CC
[2000 (122) ELT 321 (SC)].
3.3 Unsigned proforma invoices have no evidentiary
value and cannot be relied upon to enhance ... actual imports at such prices are demonstrated.
3.4 Reliance on alleged confessional statements is
misplaced as the statements were obtained under coercion,
were vague
Eicher Tractors Ltd. v. CC
[2000 (122) ELT 321 (SC)].
3.3 Unsigned proforma invoices have no evidentiary
value and cannot be relied upon to enhance ... actual imports at such prices are demonstrated.
3.4 Reliance on alleged confessional statements is
misplaced as the statements were obtained under coercion,
were vague
parcel was opened and it was found to
contain 90 bangles.An unsigned original copy of Tax Invoice bearing
Number J-00037 dated ... seized
under section 110(1) of the Customs Act, 1962.
4. The statements of Mr. Rohit Kumar Suri and Mr. Harshit Gakhar were
recorded
statement of some of the
persons, who all have retracted their statements in the cross
34
examinations. Such persons have categorically stated that the
statement ... Xerox and photocopies, which are unsigned and or un-
authenticated by the Railway Authorities. Such unsigned and un-
authenticated Xerox copies are at the most
statement of some of the
persons, who all have retracted their statements in the cross
34
examinations. Such persons have categorically stated that the
statement ... Xerox and photocopies, which are unsigned and or un-
authenticated by the Railway Authorities. Such unsigned and un-
authenticated Xerox copies are at the most
statement of some of the
persons, who all have retracted their statements in the cross
34
examinations. Such persons have categorically stated that the
statement ... Xerox and photocopies, which are unsigned and or un-
authenticated by the Railway Authorities. Such unsigned and un-
authenticated Xerox copies are at the most