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HomeIndirect TaxesCustoms Dept. Illegally Relied On Statements Recorded U/s 108 Of Customs Act...

Customs Dept. Illegally Relied On Statements Recorded U/s 108 Of Customs Act Without Following Mandatory Procedure U/s 138B: CESTAT

Indirect Taxes

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By Mariya Paliwala
Customs Dept. Illegally Relied On Statements Recorded U/s 108 Of Customs Act Without Following Mandatory Procedure U/s 138B: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has quashed the confiscation of export goods worth ₹34.01 crore and penalties imposed, holding that the Customs authorities illegally relied on statements recorded under Section 108 of the Customs Act without following the mandatory procedure under Section 138B. The Bench of Justice Dilip Gupta…

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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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