Kudrapu Appala Raju, Mr. K. Srinivas had given their confessional statements which are recorded by the police officials in the presence of mediators in which ... around 13.00 hours at their factory and got recorded his confessional statement in the presence of mediators, wherein he had disclosed that
appeal in
accordance with law by ignoring the so-called confessional
statement of the applicant. The Appellate Authority was given
three months' time ... dated 09.04.2002 a direction was issued to ignore the so-
called confessional statement in toto. Learned counsel while
referring to an Office Memorandum
prices well below the rates prevailing in the domestic
market. The confessional statement of Shri Rajesh Gandhi was
considered to suffice as evidence of this ... Mumbai)], has held that
'5.2 A confessional statement given before Gazetted Officer
of Customs under Section 108 of the Customs Act is a valid
Assistant Commissioner Of Income Tax, ... vs M/S. Kedia Real Estate Llp, Jaipur on 3
Theacit, Cir-1(1),Ekm, Ernakulam vs Sri.E.M.Johny, Kothamangalam on 17 January
open to the assessee to show the circumstances in which confessional
statements were recorded and once the assessee proves that confessional
statements were recorded under ... threat and coercion and retracts from the same,
the confessional statements cannot be the sole basis for making assessments or
for making any addition
Shri Kartik R Shah vs Ahmedabad-Iii on 18 January, 2019
In The Customs, Excise
adduced by the prosecution to corroborate each detail
contained in the confessional statement. The Court is
required to examine whether the confessional statement ... reiterated holding that the appellant therein when he gave
confessional statement under Section 108 of the Customs
Act was not a person accused
adduced by the prosecution to corroborate each detail
contained in the confessional statement. The Court is
required to examine whether the confessional statement ... reiterated holding that the appellant therein when he gave
confessional statement under Section 108 of the Customs
Act was not a person accused
appellant
company, devoted time and energy only to obtain confessional
statement from the co-noticees. It is settled law that the allegation
of clandestine removal ... that the allegation solely on the basis of unauthenticated
slips and confessional statements of co-noticees is unsustainable.
8. As regards physical verification of stock
