Validity of statement - voluntary or not - both the accused were ...

April 25, 2018

Case Laws Customs HC

Validity of statement - voluntary or not - both the accused were detained in the office of the Customs for whole night and thus, the contention of the Appellant that the statements were voluntary and were not influenced by the authorities cannot be accepted - HC

View Source

← Previous Next →

Validity of statement - voluntary or not - both the accused were ...

April 25, 2018

Case Laws Customs HC

You may also like:

Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding...

Levy of penalty u/s 114 - corroborative evidences like statements of the co-noticees - it is clear that the statements of a person made under Section 108 of the Act 1962...

Smuggling - burden to prove - invocation of Section 123 - the statement recorded under Section 108 of the Customs Act, 1962 made before the customs officers is not a...

Permission to interrogate and record statement of accused in judicial custody - GST evasion - issue of fake invoices - IO and Superintendent allowed to interrogate and...

Smuggling - Reliability of uncorroborated statement of co-accused - Section 9D is pari materia to Section 138B of Customs Act 1962 and hence the ratio of the above said...

Interpretation of statute - Section 108 as well as Section 114(i) of the Customs Act, 1962 - smuggling - psychotropic substance - Alprazolam - fictitious and...

Dishonour of Cheque - acquittal of accused - The trial court's failure to record the accused's statement under Section 342 of J&K Cr.P.C. did not render the trial...

Setting up of the Office of the Commissioner (Investigation-Customs) created under CBIC-regarding

Validity of statement - retraction of statement - the statement recorded u/s. 132(4) cannot be discarded merely because the retractment statements were filed. The...

Detention order - Smuggling - Gold - currency - Baggage Rules - the order of preventive detention is a preventive measure and that predicated on the admissible voluntary...

Budget 2022-23 - PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS - A detailed statement

Absolute Confiscation - penalty - town seizure - Smuggling - illicit transport of Gold - burden to prove - The CESTAT found the statements recorded from the employees at...

Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

Retraction made of statement - Exhibition of the mistake or error or incorrect statement, with which the earlier statement is ostensibly imbued with, a matter of fact,...

Quick Updates: