Detention of person under COFEPOSA Act beyond 24 hours - Illegal ...

Case Laws Customs

October 5, 2018

Detention of person under COFEPOSA Act beyond 24 hours - Illegal custody - recording of statement is voluntary or not - notice be issued to the concerned mobile operators, who are directed to preserve the CDRs and tower location of mobile phone of the accused Narender Kumar as well as the officers of DRI as mentioned in the application

View Source

← Previous Next →

Detention of person under COFEPOSA Act beyond 24 hours - Illegal ...

Case Laws Customs

October 5, 2018

You may also like:

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

Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under...

Illegal arrest or not - detention for more than 24 hours - The Court criticized the respondent's justification for the petitioner's overnight detention, stating it...

Smuggling - Detention order - Illegal availment of duty drawback - Since, as the record discloses, the last act which the petitioner undertook, and which may amount to...

Valuation - Reliance on the statement made before the customs officers - recording of statement u/s 108 - Certainly a statement recorded under duress or coercion cannot...

Benami transaction case involving beneficial ownership of currency seized. Appellant argued lack of evidence to prove beneficial ownership. Court held initial statement...

Remission of duty - molasses lost during storage - It is not disputed that the loss is within the prescribed limit of 2%. Rule 21 does not lay down any procedure for...

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

Undisclosed income - retraction of the statement - the assessee has been consistent in his statements so recorded even during the post search proceedings when his...

Violation of principles of natural justice - opportunity for cross-examination. Evidentiary value of statements recorded u/s 14 of the Central Excise Act, 1944 cannot be...

Detention (custody) of persons - procedure to followed - satisfaction of commissioner u/s 69 of CGST Act - writ of Habeas Corpus under Article 226 of the Constitution of...

Assessment u/s 153A - Validity of statement recorded during search - If the statements of copies were provided to the petitioner's father before his demise, he could...

Detention of goods alongwith vehicle - e-way bill generated for return of goods without issuing credit note - The detention of the goods was per se illegal and...

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...

Remand in favour of the investigating agency - The learned Solicitor General is right in his submission that apart from the fact that the word “custody” is different...

Quick Updates: