Judgment briefs
Supreme Court of India

Additional Director General Adjudication, Directorate of Revenue Intelligence v. Suresh Kumar and Co. Impex Pvt. Ltd. & Ors.

Customs Act, 1962 – ss.138C(4), 108 – Evidence Compliance of s.138C(4)

Court
Supreme Court of India
Decided
20 Aug 2025
Citation
[2025] 8 S.C.R. 2368
Case no.
CIVIL APPEAL No. 11339/2018
Bench
J.b. Pardiwala, K.v. Viswanathan

Issue for consideration

Whether the CESTAT erred in passing the impugned order setting aside the penalty imposed upon the respondents-assessees.

Judgment PDF: Additional Director General Adjudication, Directorate of Revenue Intelligence v. Suresh Kumar and Co. Impex Pvt. Ltd. & Ors.
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