Even if the confession is retracted, the time within which such ...

Case Laws Customs

April 16, 2016

Even if the confession is retracted, the time within which such retraction has been made and the veracity of the retraction play a vital role for believability thereof - Confession binds the author and against whom the deposition has been made. - AT

View Source

← Previous Next →

Even if the confession is retracted, the time within which such ...

Case Laws Customs

April 16, 2016

You may also like:

Clandestine manufacture and removal of goods - Retraction of confession statements - appellant did not want any enquiry on the duress, etc. - during second statement,...

Pronouncement of orders not within 90 days - Covid-19 epidemic - Even without the words “ordinarily”, in the light of the above analysis of the legal position, the...

Violation of FERA provisions - foreign exchange seized at airport - reliance on statement recorded under Customs Act - validity of reliance despite retraction. Held: No...

Bogus Purchases - Credibility of Statements - The tribunal was not convinced by the appellant's argument that the initial statements were made under duress or...

Validity of retraction of the statement made in survey proceedings u/s 133A - It is always open for the revenue authorities to examine the correction of the retraction...

Voluntary confession - NDPS - It is true that before acting solely on confession as a rule of prudence the Court requires some corroboration, but, it can not be said...

Retraction of statement - nothing has been brought on record by the assessee to substantiate its stand as to how it was prevented in making retraction immediately after...

Addition - retraction of statement - It was voluntary and therefore, the retraction made after almost four years appears to be an afterthought, which had rightly been...

Excess stock found during the course of survey - It goes without saying that the onus to prove that the earlier admission at the time of survey was wrongly made, was on...

Addition based on voluntary disclosure made by the key person of the assesse group during the course of search which has subsequently been retracted - The statement...

Retraction of statements - onus to prove - the persons concerned have accepted the modus operandi to the knowledge of which, they alone are privy of. Retraction is an...

Rejection of value and its re-determination of the duty - retraction of statements - The only thing which goes in favour of Revenue is that the Managing Director of the...

Cancellation of petitioner's registration certificate - petitioner has omitted to file reply within time allowed and even within 30 days of receiving the notice - the...

Confiscation of the gold bars - remelted gold of foreign origin or not - The admissibility and weight of retracted statements - The Tribunal found that the appellants...

Unaccounted income - no addition can be made solely on the basis of a retracted statement made during the survey operation, particularly, when proper justification for...

Quick Updates: