Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Recorded statements made during inquiry under the Customs framework are admissible for proving the truth of their contents only if the statutory procedural safeguards are complied with: the person must be examined as a witness before the adjudicating authority, the adjudicating authority must form an opinion to admit the statement, and an opportunity for cross examination must be given. Failure to follow this mandatory procedure renders statements under inquiry inadmissible, and a penalty imposed solely on such inadmissible statement was set aside.
Recorded statements made during inquiry under the Customs framework are admissible for proving the truth of their contents only if the statutory procedural safeguards are complied with: the person must be examined as a witness before the adjudicating authority, the adjudicating authority must form an opinion to admit the statement, and an opportunity for cross examination must be given. Failure to follow this mandatory procedure renders statements under inquiry inadmissible, and a penalty imposed solely on such inadmissible statement was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
