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HomeIndirect TaxesStatements Given to Customs Officers Are Not Admissible Unless Tested in Cross-Examination:...

Statements Given to Customs Officers Are Not Admissible Unless Tested in Cross-Examination: CESTAT

Indirect Taxes

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By Mariya Paliwala
Statements Given to Customs Officers Are Not Admissible Unless Tested in Cross-Examination: CESTAT

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The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that statements given to customs officers are not admissible unless tested in cross-examination. The bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical  Member) has set aside the confiscation of goods and penalties imposed on an exporter accused of…

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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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