Relevancy of statements under customs law extends to prosecutions when the maker is unavailable or justice requires admission. Statements made and signed before a gazetted officer of customs during an inquiry or proceeding under the Customs Act are relevant in prosecutions for proving the truth of the facts stated where the maker is unavailable, cannot give evidence, is kept away by the adverse party, or cannot be produced without unreasonable delay or expense. The statement is also relevant when the maker testifies and the court admits it in the interests of justice. The rule applies, so far as may be, to other proceedings under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Relevancy of statements under customs law extends to prosecutions when the maker is unavailable or justice requires admission.
Statements made and signed before a gazetted officer of customs during an inquiry or proceeding under the Customs Act are relevant in prosecutions for proving the truth of the facts stated where the maker is unavailable, cannot give evidence, is kept away by the adverse party, or cannot be produced without unreasonable delay or expense. The statement is also relevant when the maker testifies and the court admits it in the interests of justice. The rule applies, so far as may be, to other proceedings under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
