This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Witness statement recorded u/s. 108 irrelevant as procedure u/s. 138B not followed
Case Law Details
- Case Name
- Committed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Committed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that statement of witness recorded under section 108 of the Customs Act cannot be considered as relevant since procedure prescribed under section 138B of the Customs Act is not followed. Accordingly, penalty imposed u/s. 112(a) is set aside.
Facts- The company appeal has filed by M/s Committed Logistics Pvt. Ltd. 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. 25 lakhs on the appellant under section 112(a)(...
Author Info
