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Statement u/s. 108 stands irrelevant as procedure contemplated u/s. 138B not followed
Case Law Details
- Case Name
- Kamal Sehgal Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 12/02/2026
- Courts
- All CESTAT, CESTAT Delhi
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Kamal Sehgal Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that statement recorded u/s. 108 of the Customs Act cannot be considered as relevant since procedure contemplated u/s. 138B of the Customs Act not followed. Accordingly, penalties-imposed u/s. 112(a)(i) and 112(a)(ii) cannot be sustained.
Facts- This appeal has been filed by Kamal Sehgal to assail that portion of the order dated 31.03.2013 passed by the Commissioner ICD, TKD, New Delhi that imposes a penalty of Rs. 10 crores on the appellant u/s. 112(a)(i) of the Customs Act, 1962 and a penalty of Rs. 10 lakhs u/s. 112(a...
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