https://www.taxtmi.com/caselaws?id=399672 The court upheld the constitutionality of Section 108 of the Customs Act, 1962, stating its importance as an investigative tool. It clarified that declarants under the Voluntary Disclosure Scheme should not face coercive measures or actions related to their declared exotic species under any law. The court granted interim relief restraining proceedings under the Customs Act, 1962, during the scheme's immunity period. The petition was disposed of with these findings, emphasizing the protection of declarants and the scheme's objectives. en-us Wed, 14 Oct 2020 00:00:00 +0530 Wed, 10 Feb 2021 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399672 The court upheld the constitutionality of Section 108 of the Customs Act, 1962, stating its importance as an investigative tool. It clarified that declarants under the Voluntary Disclosure Scheme should not face coercive measures or actions related to their declared exotic species under any law. The court granted interim relief restraining proceedings under the Customs Act, 1962, during the scheme's immunity period. The petition was disposed of with these findings, emphasizing the protection of declarants and the scheme's objectives. Case-Laws Customs Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399672