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HomeIndirect TaxesGold Smuggling | S. 108 Customs Statements Sufficient Evidence: Delhi High Court

Gold Smuggling | S. 108 Customs Statements Sufficient Evidence: Delhi High Court

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By Mariya Paliwala
Delhi High Court

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The Delhi High Court has upheld a penalty of Rs. 16 lakh imposed on Ludhiana-based jeweller Gautam Jain, affirming that statements recorded under Section 108 of the Customs Act can constitute substantive evidence in smuggling-related proceedings. The Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul, dismissed a writ petition filed by Jain challenging…

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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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