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Video recording of the petitioner's statement and personal...

Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.

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Customs August 11, 2026 Case Laws HC
Video recording of the petitioner's statement and personal hearing in customs proceedings was required under the judicial direction. The failure to record the statement was treated as an inadvertent lapse after the respondents tendered an unconditional apology. Ignorance of a court direction was not accepted as an explanation for a government department with legal and record-keeping support. The High Court accepted the apology, required video recording of the personal hearing, disposed of the contempt petition, and cautioned the Customs Department to comply scrupulously with judicial directions in future.

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Acts Income Tax