been legally acquired abroad by Akhtar, and (e) that the initial self-incriminating statements of Akhtar and Roy recorded under Section 108 of the Customs ... court while retracting his statement dated 8.1.1996. As the self-incriminating statements of the appellants recorded under Section 108 of the Customs Act were sought
proceedings in the Complaints, on the touchstone of the principle of
self-incrimination, as enshrined in Article 20(3) of the Constitution of India ... rejected. Apart from
the fact that the very concept of self-incrimination is foreign to the
proceedings under the Act wherein the Opposite Party
assessee which he
has refused to provide on the pretext of self incrimination, the
action of the revenue cannot be faulted ... assessee to
halt enquiry by non cooperation on the grounds of self
incrimination. In the light of the information received and
confronted to the assessee
assessee which he
has refused to provide on the pretext of self incrimination, the
action of the revenue cannot be faulted ... assessee to
halt enquiry by non cooperation on the grounds of self
incrimination. In the light of the information received and
confronted to the assessee
assessee which he
has refused to provide on the pretext of self incrimination, the
action of the revenue cannot be faulted ... assessee to
halt enquiry by non cooperation on the grounds of self
incrimination. In the light of the information received and
confronted to the assessee
assessee which he
has refused to provide on the pretext of self incrimination, the
action of the revenue cannot be faulted ... assessee to
halt enquiry by non cooperation on the grounds of self
incrimination. In the light of the information received and
confronted to the assessee
assessee which he
has refused to provide on the pretext of self incrimination, the
action of the revenue cannot be faulted ... assessee to
halt enquiry by non cooperation on the grounds of self
incrimination. In the light of the information received and
confronted to the assessee
assessee which he
has refused to provide on the pretext of self incrimination, the
action of the revenue cannot be faulted ... assessee to
halt enquiry by non cooperation on the grounds of self
incrimination. In the light of the information received and
confronted to the assessee
assessee which he
has refused to provide on the pretext of self incrimination, the
action of the revenue cannot be faulted ... assessee to
halt enquiry by non cooperation on the grounds of self
incrimination. In the light of the information received and
confronted to the assessee
assessee which he
has refused to provide on the pretext of self incrimination, the
action of the revenue cannot be faulted ... assessee to
halt enquiry by non cooperation on the grounds of self
incrimination. In the light of the information received and
confronted to the assessee
