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TMI BlogStatement made during inquiryX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir's, Please advice whether a copy of statement made before DGGSTI/DGCEI officers during summon proceedings can be obtained? if yes, please share the procedure and relevant provisions of Code of Civil Procedure, 1908/Indian Penal Code or any judicial pronouncement made on this issue. Regards. - Reply By KASTURI SETHI - The Reply = In the case of AMBA LAL Vs.UOI OTHERS reported as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1983 (13) E.L.T.1321 (S.C.) = 1960 (10) TMI 1 - SUPREME COURT the Supreme Court has held as under : Statement made by the accused at the time of search cannot be relied upon if a copy of statement not given in spite of request. - If the Customs authorities had relied upon the statement made by the appellant at the time of search and seizure in order to reject his case but his request f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or copy of the statement and inspection of records was not granted, the Customs authorities were not justified to rely upon certain alleged discrepancies in that statement to reject the appellant s subsequent version. [para 9] - Reply By KASTURI SETHI - The Reply = A person who has given a statement to a Customs officer cannot insist that a copy of the same should be given to him immediately. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The right to get a copy of the statement occurs only at the stage of departmental adjudication or criminal prosecution in a court of law against the person. During the stage of investigation copies of the statement are not given. But, if the person wishes to keep a note of the submissions made by him he is at liberty to do so. He can separately make a written note of the questions and submissions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The departmental authorities cannot object to this. ( Delhi High Court, Cr. M(M) No. 205 of 1983, Cr.M(M) No. 251 of 1983, K.T. Advani Vs. The State) = 1984 (2) TMI 229 - DELHI HIGH COURT . - Reply By YAGAY andSUN - The Reply = In our view, copy of statement to be given if SCN issued - A person whose statement is recorded during the enquiry has no right to have a copy of his statement on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he spot. As per departmental instructions also these need not be given on the spot. In K T Advani v. State 1987 (30) ELT 390 (Del) = 1984 (2) TMI 229 - DELHI HIGH COURT , it was held that the person has no right to get copies of his statement at the stage of investigation. He can keep of statement that he makes. He is entitled to get copy of statement at the time of issue of show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, if the statement is relied upon. Taking Statement is a Judicial Proceeding - As per Section 108 (3) of Customs Act , proceedings after the summon are judicial proceeding within the meaning of sections 193 and 228 of Indian Penal Code. As per Section 193 of IPC giving false evidence is punishable with imprisonment upto 7 years and fine. As per Section 228 of IPC, intentional insult or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... causing interruption to nay public servant while such servant is in any state of judicial proceedings shall be punishable with imprisonment upto 6 months or upto ₹ 1000/- or both. - Reply By YAGAY andSUN - The Reply = Statements made during summons and Statement made during search or seizure are two separate things. - Statement made during inquiry - Query Started By: - Adarsh Gupta Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 28-4-2020 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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