Procedure for recording statement u/s 108 - When the ...

Case Laws Customs

December 12, 2023

Procedure for recording statement u/s 108 - When the petitioners’ case is verified with reference to the available material on record, it creates prima facie suspicion on the version projected by the petitioners. Further, the investigation is in the nascent stage and not yet completed. In these circumstances, it is not apposite to rush to the conclusion that the statements of the petitioners 2 to 5 were recorded by the authorities by applying threat or coercion. - HC

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Procedure for recording statement u/s 108 - When the ...

Case Laws Customs

December 12, 2023

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