Customs Act, 1962, s.138B

Customs Act, 1962, s.138B — the law in short

What the courts have decided on section Customs Act, 1962, s.138B, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Andaman Timber Industries v CCE Supreme CourtHelps taxpayer
  The addition rests on someone else's statement. Can you insist on cross-examining them?
  Yes. Where a statement is made the basis of the order, refusing cross-examination is a serious flaw that violates natural justice and makes the order a nullity. It is not for the authority to guess what the cross-examination would have achieved.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.