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HomeIndirect TaxesGold Smuggling Operations | Statements Recorded Can’t Be Relied Upon Without Satisfying...

Gold Smuggling Operations | Statements Recorded Can’t Be Relied Upon Without Satisfying Mandatory Requirements U/S 138B Of Customs Act: Kerala HC

Indirect Taxes

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By Mariya Paliwala
Gold Smuggling Operations | Statements Recorded Can’t Be Relied Upon Without Satisfying Mandatory Requirements U/S 138B Of Customs Act: Kerala HC

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The Kerala High Court has held that in the cases of gold smuggling operations, the statements recorded under Section 108 of the Customs Act cannot be relied upon mechanically and must satisfy the mandatory requirements of Section 138B of the Customs Act. The bench of Justice A. Muhamed Mustaque and Justice Harisankar V. Menon has…

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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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