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Search Results for Tag : voluntary statement

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Involuntary Statement Leading to Recovery has No Evidentiary Value: SC(15.01.2019)

Supreme Court has observed that there is no evidentiary value to an involuntary confessional statement made under undue pressure and compulsion from t.....

Tags : Supreme Court, Involuntary Statement Leading to Recovery

CESTAT, Mumbai: Enhancement of Value Cannot be Ground to Invoke Penal Provisions/Confiscation(13.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed enhancement of value cannot be a ground on voluntary statement to invoke penal p.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, voluntary statement, penal provisions