Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]

Statement - Customs officials - Not Recorded - Crpc - Substantive Evidence - CESTAT - taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a statement made before the Customs officials that was not recorded under Section 161 of the Criminal Procedure Code, 1973, and such statement of co-accused can be used as a substantive evidence.  Narayan Sharma, the appellant assessee appealed against the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader