Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Statements recorded under inquiry summons are admissible only if...
Admissibility of inquiry statements: such statements require formal examination and admission before the adjudicating authority, or they are inadmissible.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Statements recorded under inquiry summons are admissible only if the witness is examined before the adjudicating authority and the authority forms an opinion to admit them; failure to follow the mandatory procedure for admitting inquiry statements under the Customs/central excise regime renders such statements inadmissible. Consequently, penalty for alleged abetment under the Customs penalty provision could not be sustained where the impugned order relied solely on section 108 statements without complying with the statutory admission and cross examination safeguards, and the penalty was set aside.
Statements recorded under inquiry summons are admissible only if the witness is examined before the adjudicating authority and the authority forms an opinion to admit them; failure to follow the mandatory procedure for admitting inquiry statements under the Customs/central excise regime renders such statements inadmissible. Consequently, penalty for alleged abetment under the Customs penalty provision could not be sustained where the impugned order relied solely on section 108 statements without complying with the statutory admission and cross examination safeguards, and the penalty was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
