Carrier's Statement Retraction Deemed Afterthought; Coercion Allegations u/s 108 Require Magistrate Complaint. https://www.taxtmi.com/highlights?id=17338 Retraction of statement - Retraction was an afterthought. Had the Carrier given the statement under Section 108 of the Act under coercion he would have made complaint before the Chief Judicial Magistrate. - HC en-us Wed, 19 Feb 2014 14:57:11 +0530 Wed, 19 Feb 2014 14:57:11 +0530 TaxTMI RSS Generator Carrier's Statement Retraction Deemed Afterthought; Coercion Allegations u/s 108 Require Magistrate Complaint. https://www.taxtmi.com/highlights?id=17338 Retraction of statement - Retraction was an afterthought. Had the Carrier given the statement under Section 108 of the Act under coercion he would have made complaint before the Chief Judicial Magistrate. - HC Highlights Customs Wed, 19 Feb 2014 14:57:11 +0530 https://www.taxtmi.com/highlights?id=17338