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HomeIndirect TaxesCustoms Act | Statements Recorded Without Section 138B Compliance Cannot Be Relied...

Customs Act | Statements Recorded Without Section 138B Compliance Cannot Be Relied Upon: CESTAT 

Indirect Taxes

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By Mariya Paliwala
Customs Act | Statements Recorded Without Section 138B Compliance Cannot Be Relied Upon: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a Rs. 5 lakh penalty imposed under Section 112(b)(i) of the Customs Act, 1962, after finding that the adjudication order relied solely on statements recorded under Section 108 without complying with the mandatory requirements of Section 138B. The bench…

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Mariya Paliwala
Mariya Paliwalahttps://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.

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