Review petition - presence of an advocate during recording of ...

Court Denies Request for Advocate Presence During Statement Recording; No Evidence of Coercion Found.

December 31, 2019

Case Laws Customs HC

Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion, during the recording of his statement, so as to justify a prayer for being permitted for the presence of an advocate at visible, though not audible, distance, during the course of recording of his statement.

View Source

← Previous Next →

Review petition - presence of an advocate during recording of ...

Court Denies Request for Advocate Presence During Statement Recording; No Evidence of Coercion Found.

December 31, 2019

Case Laws Customs HC

You may also like:

Valuation - Reliance on the statement made before the customs officers - recording of statement u/s 108 - Certainly a statement recorded under duress or coercion cannot...

Addition on the basis of statements u/s 132(4) - presumption u/s 292C - retraction should be supported by a strong evidence stating that the earlier statement was...

Prayer for recording of petitioner’s statement in the presence of his Advocate - The petitioner’s Advocate are allowed to remain present at a visible, but not at an...

Violation of principles of natural justice - opportunity for cross-examination. Evidentiary value of statements recorded u/s 14 of the Central Excise Act, 1944 cannot be...

HC determined that payments made under CGST Act were coerced, not voluntary self-ascertainment under Section 74(5). Evidence showed statements were recorded and deposits...

Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal...

Reopening of assessment u/s 147 - Notice issued on the basis of statement recorded during survey u/s 133A - The High court observed that the survey conducted led to...

Seeking presence of his Advocate during the interrogation and recording of statements at visible but not audible distance - the direction which has been sought by the...

Evidence - It is a settled law that the statement recorded under Section 108 of the Customs Act is a material piece of evidence and can be used as substantive evidence....

Presence of Advocate during Enquiry/interrogation as a matter of right - in the earlier judgements of the High Court’s, the presence of advocate was allowed on the basis...

Seeking refund of amount deposited - department coerced to deposit the tax amounts - The High court found the petitioner's claim of coercion unsubstantiated,...

Retraction of statement given during survey - evidentiary value of statement recorded u/s 131 - Despite the retraction, the initial findings of the CIT(A) were largely...

The Calcutta High Court considered a case involving the clandestine removal of wire rods and the levy of a penalty under Rule 26 of the Central Excise Rules, 2002. The...

The High Court rejected the prayer to quash the summoning order against the accused applicant in a case related to illicit trade of foreign gold. The court held that the...

Benami transaction case involving beneficial ownership of currency seized. Appellant argued lack of evidence to prove beneficial ownership. Court held initial statement...

Quick Updates: