S. 108 Statements Not Admissible but Raise Factual Issues; Delhi HC Directs Appearance Before Customs For Fresh Decision On Seized Gold

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S. 108 Statements Not Admissible but Raise Factual Issues; Delhi HC Directs Appearance Before Customs For Fresh Decision On Seized Gold

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Published on

24/11/2025

By Mariya Paliwala

S. 108 Statements Not Admissible but Raise Factual Issues; Delhi HC Directs Appearance Before Customs For Fresh Decision On Seized Gold

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The Delhi High Court while directing the appearance of the petitioner before customs department for fresh decision on seized gold held that the statements under Section 108 of the Customs Act are not admissible but raise factual issues. The bench of Justice Prathiba M. Singh and Justice Shail Jain has directed the Customs Department to…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

S. 108 Statements Not Admissible but Raise Factual Issues; Delhi HC Directs Appearance Before Customs For Fresh Decision On Seized Gold

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