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Customs - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Over-Valuation - Import of Coal of Indonesian Origin - Even ...

Customs

October 22, 2019

Over-Valuation - Import of Coal of Indonesian Origin - Even though the custom officers possess the said power, they do not become police officials within the meaning of Section 25 of the Evidence Act and it was held that the confessional statements made by the accused persons to custom officers would be admissible in evidence against them. - Section 166A is not an independent island on which any investigating/inquiring authority can jump on without taking recourse to Section 154/155

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