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Statements Recorded Under Customs Act Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Broker Licence Revocation

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By Mariya Paliwala
Statements Recorded Under Customs Act Can’t Be Relied Upon Without Following S. 138B Procedure: CESTAT Quashes Customs Broker Licence Revocation

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside an order revoking the customs broker licence of a New Delhi-based firm, holding that statements recorded during investigation under Section 108 of the Customs Act cannot be relied upon unless the mandatory procedure under Section 138B is followed. The…

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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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