https://www.taxtmi.com/article/detailed?id=14985 Criminal liability in indirect tax statutes subjects tax conduct to penal consequences irrespective of quantum, with confessionary statements treated as highly probative. Revenue officers' investigative and arrest powers permit administrative arrests and reliance on Section 108-type admissions often before notice or judicial sanction. Administrative guidelines advise restraint, but routine practices of extracting unshared statements, limited custodial interrogation by officers, and infrequent follow-up prosecution create procedural gaps and risks of misuse of criminal mechanisms in fiscal enforcement. en-us Thu, 21 Aug 2025 16:54:32 +0530 Thu, 21 Aug 2025 16:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14985 Criminal liability in indirect tax statutes subjects tax conduct to penal consequences irrespective of quantum, with confessionary statements treated as highly probative. Revenue officers' investigative and arrest powers permit administrative arrests and reliance on Section 108-type admissions often before notice or judicial sanction. Administrative guidelines advise restraint, but routine practices of extracting unshared statements, limited custodial interrogation by officers, and infrequent follow-up prosecution create procedural gaps and risks of misuse of criminal mechanisms in fiscal enforcement. Articles Customs - Import - Export - SEZ Thu, 21 Aug 2025 16:54:32 +0530 https://www.taxtmi.com/article/detailed?id=14985