Part I Mandatory Compliance of Examination in Chief by adjudicating authorities and Relevancy/admissibility of statements before Custom and indirect tax administration Officers

Part I Mandatory Compliance of Examination in Chief by adjudicating authorities and Relevancy/admissibility of statements before Custom and indirect tax administration Officers https://www.taxtmi.com/article/detailed?id=14992 Statements recorded under summons by Customs and Central Excise officers are admissible but become relevant for proving facts in adjudication only if statutory conditions are met: either the maker cannot be produced for reasons in clause (a), or the maker is produced, examined as a witness before the adjudicating authority and the authority forms an opinion to admit the statement in the interests of justice; absent compliance, such recorded statements are not to be relied upon to fasten liabilities or penalties. en-us Fri, 22 Aug 2025 08:36:35 +0530 Fri, 22 Aug 2025 09:15:11 +0530 TaxTMI RSS Generator Part I Mandatory Compliance of Examination in Chief by adjudicating authorities and Relevancy/admissibility of statements before Custom and indirect tax administration Officers https://www.taxtmi.com/article/detailed?id=14992 Statements recorded under summons by Customs and Central Excise officers are admissible but become relevant for proving facts in adjudication only if statutory conditions are met: either the maker cannot be produced for reasons in clause (a), or the maker is produced, examined as a witness before the adjudicating authority and the authority forms an opinion to admit the statement in the interests of justice; absent compliance, such recorded statements are not to be relied upon to fasten liabilities or penalties. Articles Customs - Import - Export - SEZ Fri, 22 Aug 2025 08:36:35 +0530 https://www.taxtmi.com/article/detailed?id=14992