CASE LAW
|
Authority |
One liner |
|
Delhi Tribunal Saurabh Kapoor |
Without s.138B compliance and corroboration, s.108 statements can’t sustain undervaluation—confiscation and penalties set aside. |
|
Delhi Tribunal New Era Trading Pvt Ltd |
Penalty cannot be sustained solely on untested statements under Section 108 without compliance with Section 138B. |
|
Ahmedabad Tribunal Mehul Rasikbhai Bhimani |
Adjudicating authority has grossly violated the principles of natural justice by not providing the data/ relied upon documents and by not allowing the cross- examination of the witnesses mandatory u/s 138B of Custom Act. |
|
2024(06)LCX0104 Kolkata Tribunal Birendra Kumar Gupta |
Section 138B of the Customs Act, 1962 has
not been complied with, preventing the recognition of statements made
during the investigation. |