The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a Rs. 5 lakh penalty imposed under Section 112(b)(i) of the Customs Act, 1962, after finding that the adjudication order relied solely on statements recorded under Section 108 without complying with the mandatory requirements of Section 138B. The bench…
HomeIndirect TaxesCustoms Act | Statements Recorded Without Section 138B Compliance Cannot Be Relied...
Customs Act | Statements Recorded Without Section 138B Compliance Cannot Be Relied Upon: CESTAT
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.
- Tags
- 138B Compliance
Latest articles
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 18, 2026
Here’s the Tax Law Daily Bulletin for March 18, 2026.GSTCONSOLIDATION OF SCNS COVERING MULTIPLE...
Indirect Taxes
Mumbai Customs Busts Rs. 64.39 Crore Hydroponic Weed Racket at Airport; 4 Passengers Arrested Under NDPS Act
In a major anti-narcotics operation, officers of the Airport Commissionerate under Mumbai Customs Zone–III...
Direct Tax
Attachment of Bank Accounts Despite ITAT Stay Illegal: Delhi HC Quashes Coercive Recovery
The Delhi High Court has set aside the attachment of bank accounts holding that...
GST
No GST Recovery Without Following Law: Bombay High Court
The Bombay High Court directed the immediate restoration of GST registration of the assessee...
More like this
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 18, 2026
Here’s the Tax Law Daily Bulletin for March 18, 2026.GSTCONSOLIDATION OF SCNS COVERING MULTIPLE...
Indirect Taxes
Mumbai Customs Busts Rs. 64.39 Crore Hydroponic Weed Racket at Airport; 4 Passengers Arrested Under NDPS Act
In a major anti-narcotics operation, officers of the Airport Commissionerate under Mumbai Customs Zone–III...
Direct Tax
Attachment of Bank Accounts Despite ITAT Stay Illegal: Delhi HC Quashes Coercive Recovery
The Delhi High Court has set aside the attachment of bank accounts holding that...

