https://www.taxtmi.com/highlights?id=73533 Procedure for recording statement u/s 108 - When the petitioners’ case is verified with reference to the available material on record, it creates prima facie suspicion on the version projected by the petitioners. Further, the investigation is in the nascent stage and not yet completed. In these circumstances, it is not apposite to rush to the conclusion that the statements of the petitioners 2 to 5 were recorded by the authorities by applying threat or coercion. - HC en-us Tue, 12 Dec 2023 09:02:46 +0530 Tue, 12 Dec 2023 09:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73533 Procedure for recording statement u/s 108 - When the petitioners’ case is verified with reference to the available material on record, it creates prima facie suspicion on the version projected by the petitioners. Further, the investigation is in the nascent stage and not yet completed. In these circumstances, it is not apposite to rush to the conclusion that the statements of the petitioners 2 to 5 were recorded by the authorities by applying threat or coercion. - HC Highlights Customs Tue, 12 Dec 2023 09:02:46 +0530 https://www.taxtmi.com/highlights?id=73533