Adjudication Proceedings under Customs Act, 1962 can’t be solely based on Inculpatory Statements of Witnesses and Notice alone: Madras HC [Read Judgment]

The High Court of Madras held that adjudication proceedings under the Customs Act, 1962 cannot solely be based on the inculpatory statements of witnesses and notice alone. Such statements can be only used for corroborating the case which the Department proposes to establish before the quasi-judicial authorities. The petitioners, M/s.JetUnipex and Shri. P. Sanjay has […]

from Taxscan | Simplifying Tax Laws https://ift.tt/2Aiy6Lt