![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]")
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...
![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]](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]")
![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]")
Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT [Read Order]
The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that documents stating the name of the importer become valid when the statement u/s 138 B of...
![Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Document-importer-CESTAT-taxscan.jpg "Document stating the Name of Importer becomes valid when Statement u/s 138 B turns irrelevant: CESTAT [Read Order]")
Customs Act provides a Mechanism for dealing with Offences, S. 160 of CrPC not Applicable: Telangana HC [Read Order]
The Telangana High Court, while partly allowing a writ petition, has held that the Customs Act provide its own mechanism to deal with the offences and therefore, the provisions of the Criminal...
![Customs Act provides a Mechanism for dealing with Offences, S. 160 of CrPC not Applicable: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Customs-Act-Offences-Telangana-HC-taxscan.jpg "Customs Act provides a Mechanism for dealing with Offences, S. 160 of CrPC not Applicable: Telangana HC [Read Order]")
Assessee cannot be Allowed to Appear along with his Counsel for Recording Statement under Customs Act: Allahabad HC
In Pawan Kumar v. UOI and Anr, the Allahabad High Court denied the plea of the petitioner-assessee to appear before the authority concerned for recording the statement under Section 108 of the Customs...
