![Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Retracted-Statement-Calcutta-High-Court-Customs-Customs-act-Customs-tribunal-taxscan.jpg "Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]")
Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]
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...
![Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Statements-Recorded-Section-108-of-Customs-Act-Admissible-Court-of-Law-CESTAT-TAXSCAN.jpg "Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]")
![Import of Cameras Stabilizer different than mentioned in Bill of Entry Amounts to Mis Declaration: Supreme Court upholds Penalties Imposed by CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Supreme-Court-CESTAT-Import-of-Cameras-Stabilizer-Bill-of-Entry-TAXSCAN.jpg "Import of Cameras Stabilizer different than mentioned in Bill of Entry Amounts to Mis Declaration: Supreme Court upholds Penalties Imposed by CESTAT [Read Order]")
![CESTAT upholds redetermination of value of Diaphragm Boost Pump carried out by customs authorities under Rule 7 of Customs Valuation Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Diaphragm-Boost-Pump-customs-authorities-Customs-Valuation-Rules-CESTAT-upholds-redetermination-taxscan.jpg "CESTAT upholds redetermination of value of Diaphragm Boost Pump carried out by customs authorities under Rule 7 of Customs Valuation Rules [Read Order]")
Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]
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...
![Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Statement-Customs-officials-Not-Recorded-Crpc-Substantive-Evidence-CESTAT-taxscan.jpg "Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]")
Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under sections 112 and 114AA of the Customs Act, 1961 is not leviable when the assessee...
![Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Leviable-when-Assessee-had-no-Knowledge-of-Prohibited-Goods-Concealed-in-Subject-Imports-of-A4-Paper-Reams-CESTAT-TAXSCAN.jpeg "Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]")
Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the confiscation of the gold biscuits and noted that the error in recorded statement is not relevant when...
![Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Error-Recorded-Statement-not-Relevant-Gold-Biscuits-Foreign-Origin-CESTAT-TAXSCAN.jpg "Error in Recorded Statement not Relevant when Gold Biscuits are of Foreign Origin: CESTAT upholds Confiscation [Read Order]")
No Document to Prove Discharge of Customs Duty Liability for Foreign Currency: CESTAT decides Foreign Currency as Smuggled even though not Recovered from Customs Area
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), that the seized gold is of smuggled nature even though they were not recovered from the customs area as no...
![Customs does not have the Authority to Seal Immovable Property: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Custom-Seal-Immovable-Property-Bombay-Highcourt-Immovable-Property-taxscan.jpg "Customs does not have the Authority to Seal Immovable Property: Bombay HC [Read Order]")
Value of Gold Biscuits recovered less than Rs 1 Crore: Patna HC grants Bail for offence under Customs Act [Read Order]
The Patna High Court granted bail under the Customs Act, 1962 on the ground that the value of gold biscuits recovered less than Rs 1 Crore and also taking into consideration the period of custody. ...
![Value of Gold Biscuits recovered less than Rs 1 Crore: Patna HC grants Bail for offence under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Gold-Biscuits-Value-of-Gold-Biscuits-Value-Patna-High-Court-Bail-Customs-Act-Customs-Taxscan.jpg "Value of Gold Biscuits recovered less than Rs 1 Crore: Patna HC grants Bail for offence under Customs Act [Read Order]")
![Forgery nullifies everything: CESTAT confirms Suspension of CB Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Forgery-CESTAT-Suspension-of-CB-Licence-TAXSCAN.jpg "Forgery nullifies everything: CESTAT confirms Suspension of CB Licence [Read Order]")