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Which is reliable whether statement of witness basis or statutory provision of departmental manaual

(Querist) 18 April 2016 This query is : Resolved 
Dear Sir/Madam,
a case is booked against me u/s 13(2) r/w 13(1)d of PCA r/w section 120b, 420,4650468 and 471 of ipc.
issue in brief is allowing imported goods by approving wrong customs code. the item imported here in is indoor unit of air conditioner and the code used is for full air conditioner. but as supervisory officer of Appraising group i have to scrutinise only percentage of bills as per the Departmental Manual.
But some of the witnesses whose statements relied as evidence states that i should have raised query in this particular bill also. but the subject bill was not taken up for scrutiny. Having not taken for scrutiny i did not raise query.
My advocate filed Discharge Petition and charges are yet to be framed.
please advise me,
i) how to challenge this baseless statement vis a vis departmenal Manual.
ii) please give me citation which states departmental instruction supreme than baseless statement of witness.
Thanks.
Devajyoti Barman (Expert) 18 April 2016
1. Since discharge petition is already filed you have to wait for outcome of the same. Rise all these points at the time of hearing.
2.citations are not supplied here.
Rely on your lawyer.
Rajendra K Goyal (Expert) 19 April 2016
Citation / judgement not supplied.


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