TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Smuggling - Reliability of uncorroborated statement of co-accused - Section 9D is pari materia to Section 138B of Customs Act 1962 and hence the ratio of the above said decision squarely applicable to this case as well . In this case, the adjudicating Authority has not examined the person who has given the statement which has been relied upon to implicate the Appellant. - When the procedure set out in Section 138 B is not followed, the statement of the co accused has no evidentiary value. - AT
TaxTMI 
TaxTMI 
