Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]

The court held that the tribunal had erroneously shifted the burden on the department, stating that the same has not been denied
Retracted Statement - Calcutta High Court - Customs - Customs act - Customs tribunal - taxscan

In a recent case, the Calcutta High Court has held that a retracted statement under the Customs Act, 1962 cannot be said to be involuntary in the absence of examination of court. The court held that the tribunal had erroneously shifted the burden on the department, stating that the same has not been denied. The…

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