Natural Justice and Article 20(3) Protect Directors from Self-Incrimination in Customs Law Penalty Case.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Principles of natural justice - Directors of the company themselves are co-noticees and the imposition of penalty has been proposed against them - the fundamental right as enshrined under Article 20(3) of the Constitution of India which prohibits self incrimination is applicable to both of them.....




TaxTMI
TaxTMI