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

HomeIndirect TaxesStatements Recorded Under Customs Act Can’t Be Relied Upon Without Following S....

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

Indirect Taxes Top Stories

Published on

16/01/2026

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

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

Membership Required

Latest articles

CBI Books GST Superintendent in Fresh FIR Over Rs. 20.40 Lakh Disproportionate Assets Case

No Estoppel in Tax Classification: Madras High Court Allows Reclassification of Processed Tobacco as ‘Unmanufactured Tobacco’

CBI Officials Convicted for Illegal Arrest of IRS Officer; Court Says Action Was Malafide and Beyond Official Duty

GST Confiscation Notice Invalid if ‘Intent to Evade Tax’ Not Formed Within 6 Days: Gujarat High Court

More like this

CBI Books GST Superintendent in Fresh FIR Over Rs. 20.40 Lakh Disproportionate Assets Case

No Estoppel in Tax Classification: Madras High Court Allows Reclassification of Processed Tobacco as ‘Unmanufactured Tobacco’

CBI Officials Convicted for Illegal Arrest of IRS Officer; Court Says Action Was Malafide and Beyond Official Duty

About us

Company

Categories