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HomeIndirect TaxesS. 108 Statements Can’t Be Sole Basis Without Following Section 138B Procedure:...

S. 108 Statements Can’t Be Sole Basis Without Following Section 138B Procedure: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a penalty of Rs. 50 lakh imposed on Purshottam Jajodia under Section 112 of the Customs Act, holding that a statement recorded under Section 108 of the Customs Act cannot be treated as relevant evidence unless the mandatory procedure under Section…

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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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