TIOL-DDT 1112 · the untouched capture
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<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 1112</font><br>
18.05.2009<br>
Monday</strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Anti Dumping Duty on </font></strong><font color="#006600"><strong>steel and fibre glass tapes – yet another resurrection</strong></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>Anti Dumping Duty on steel and fibre glass tapes and their parts and components originating in or exported from, the People's Republic of China was first imposed by Notification No. 65/2003-Customs, dated the 4th April, 2003 <strong>. </strong>This expired on 3rd April 2008. The Government forgot to extend it for 17 days, but woke up and extended the duty till 3rd October 2008, by Notification No. 50/2008-Customs, dated the 21st April, 2008.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For the next extension, the Government woke up on time and extended it till 3rd April 2009 by Notification No. 104/2008- Cus, dated 10-9-2008. This expired on 3.4.2009 and the good Government again forgot to extend it.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Designated Authority has recommended <strong>continued </strong>imposition of definitive anti-dumping duty on the subject goods.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So the Government has now imposed a new anti dumping duty on these goods from 15th May 2009.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But what about the dumping during the period 4th April 2009 to 14th May 2009? Was duty payable during this period?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Shouldn't we have a system of reminder bells for sunset notifications?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2009/ctariff09_049.htm" target="_blank">Notification NO. 49/2009-Customs Dated: May 15, 2009</a></strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Anti Dumping Duty on Cathode Ray Colour Television Picture Tubes </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The provisional Anti Dumping Duty on Cathode Ray Colour Television Picture Tubes originating in, or exported from Malaysia, Thailand, China PR and Korea RP was imposed by Notification No. 90/2008- Cus ., dated 24-7-2008 and would have normally expired on 23.1.2009. But it is now resurrected and definitive anti dumping duty is imposed with effect from 15.5.2009 and this duty is effective from the date of provisional imposition that is 24.7.2008. And who pays for the confusion between 23.1.2009 and 14.5.2009?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2009/ctariff09_050.htm" target="_blank">Notification NO. 50/2009-Customs Dated: May 15, 2009</a></strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Govt Notifies India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Government has notified the India-Singapore Trade Agreement (Safeguard Measures) Rules, 2009.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The DG (Safeguard) will</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) investigate the existence of serious injury or threat of serious injury to the domestic industry as a consequence of increased import of the originating goods in absolute terms, on account of reduction or elimination of a customs duty in terms of the Trade Agreement;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) identify the article liable for safeguard measure;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iii) submit his findings, provisional or otherwise, to the Central Government as to the serious injury or threat of serious injury to domestic industry consequent upon increased import of the goods due to preferential treatment under the Trade Agreement;</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(iv) make recommendation for either, -</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(a) suspending further reduction of any rate of customs duty on the goods provided for under the Trade Agreement, or,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(b) increasing the rate of customs duty on the goods to a level not to exceed the lesser of the Most Favoured Nation (MFN) applied rate of customs duty on the article in effect at the time the measure is taken, and, the Most Favoured Nation (MFN) applied rate of customs duty on the article in effect on the day immediately preceding the date of the start of the period of investigation, or,</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(c) in a case of customs duty being applied to the goods on seasonal basis, increasing the rate of customs duty to a level not to exceed the lesser of the Most Favoured Nation (MFN) applied rate of customs duty that was in effect on the goods for the corresponding season immediately preceding the date of the start of the period of investigation:</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(v) review the need for continuance of safeguard measure.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2009/cnt09_050.htm" target="_blank">Notification NO. 50/2009- Cus ., ( N.T. ), Dated: May 12, 2009</a></strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Tariff Value of Brass Scrap and Poppy seeds increased</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Government has increased the Tariff Value of Brass Scrap from US Dollars 2446 to 2600 and Poppy Seeds from 3752 to 4253 dollars.</font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2009/cnt09_051.htm" target="_blank"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Notification NO. 51/2009- Cus ., ( N.T. ), Dated: May 15, 2009</strong></font></a></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Automatic Endorsement of permitted imports on duty credit scrips</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Representations have been received from Trade and Industry that there is confusion with respect to ‘permitted imports' under the said scheme. It has been decided to automatically list the ‘permitted imports' on the duty credit scrips issued under DFCE for Status Holders Scheme of EXIM Policy - RE2003.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT has clarified that the condition of ‘nexus with product group exported' is mandatory in terms of Para 3.2.7.1(vi) read with Para 3.2.6A – II of Handbook of Procedures Vol. 1 (RE2003).</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The following endorsement is automatically made on the duty credit scrips issued under DFCE for Status Holders Scheme – Para 3.2.7.1(vi) of EXIM Policy (RE2003).</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“In terms of Para 3.7.2.1 (vi) read with Note 7 of Para 3.7.2.1 (vi) (modified vide Notification No 24(RE2007)/2004-09 dated 23.8.2007) of the EXIM Policy (RE2003), the following are allowed to be imported under the scheme, provided these are freely importable under the ITC HS:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. Capital Goods (having nexus with exported product group as clarified vide Policy Circular No 27(RE-2005)/2004-2009 dated 5.10.2005)</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. Office Equipment</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. Inputs (having nexus with exported product group as clarified vide Policy Circular No 27(RE-2005)/2004-2009 dated 5.10.2005)</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. Agricultural Products covered under Chapter 1 to 24 except (a) to (f) below. However, Import of all edible oils classified under Chapter 15, shall be allowed under the scheme only through STC and MMTC.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a) Garlic, Peas and all other Vegetables with a Duty of more than 30% under Chapter 7 of ITC (HS) Classification of Export and Import items.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b) Coconut, Areca Nut, Oranges, Lemon, Fresh Grapes, Apple and Pears and all other fruits with a Duty of more than 30% under Chapter 8 of ITC (HS) Classification of Export and Import items.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">c) All spices with a Duty of more than 30% under Chapter 9 of ITC (HS) Classification of Export and Import items (except Cloves).</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">d) Tea, Coffee and Pepper as per Chapter 9 of ITC (HS) Classification of Export and Import items.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">e) All Oil Seeds under Chapter 12 of ITC (HS) Classification of Export and Import items.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">f) Natural Rubber as per Chapter 40 of ITC (HS).</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2008/dgft08cir089.htm" target="_blank">Policy Circular No. 89 (RE-2008)/2004-09, Dated: May 15, 2009</a></strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Nexus with Exported Products under Target Plus Scheme – DGFT Clarifies </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Doubts have arisen in the Trade and Industry as well as in the Customs as to whether the condition of ‘nexus with exported products' would apply to permitted imports of Agricultural Products, including import of edible oil through STC/MMTC.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGTFT has clarified that “Agricultural Products covered under Chapter 1 to 24 except 6(a) to 6(f) listed in Policy Circular 10 (RE2008) dated 5.6.2008.”as listed at Sr. No. 6 of Policy Circular 10(RE2008) dated 5.6.2008 and endorsed on the Duty Credit Scrips issued under Target Plus Scheme, <strong>are permitted only when nexus with exported products is clearly established. </strong>Accordingly, all Duty Credit Scrips issued under Target Plus Scheme shall be <strong>automatically endorsed </strong> with the following condition:</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">“Sr. No. 6 (as endorsed on the duty credit scrips issued under Target Plus Scheme in terms of Policy Circular 6(RE2008) dated 5.6.2008) is permitted to be imported only when ‘nexus with exported products' is clearly established. The condition of ‘nexus with exported products' is mandatory in terms of Para 3.7.6 of the Policy FTP RE2004 and FTPRE2005.” </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2008/dgft08cir090.htm" target="_blank">Policy Circular No. 90 (RE-2008)/2004-09, Dated: May 15, 2009 </a></strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">TDS on commission paid by MTNL/BSNL to owners of PCO under section 194-H of Income-tax Act – CBDT Clarifies </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A number of representations have been received from BSNL/MTNL and field formations regarding raising of/pending demands for non-deduction of tax at source on commission payments to the franchisees/ PCO owners by MTNL and BSNL prior to 1/6/2007.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The matter was discussed by the Board recently and it has been decided that the demands raised against MTNL/BSNL on account of non-deduction of TDS u/s 194H on all such commission payments to franchisee/PCO owners etc. may not be enforced till the matter is sorted out by the Board.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=67&filename=notification/cbdt/2009/instruct0903.htm" target="_blank">CBDT Instruction No. 3/2009, CBDT., Dated: May 8, 2009</a></strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Pune </font></strong><font color="#006600"><strong> – II Commissionerate is Kolhapur for Service Tax too</strong></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In <strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=8920" target="_blank">DDT 1093-21.04.2009</a></strong>, it was reported that Pune II Commissionerate is now Kolhapur Commissionerate for Central Excise Notification No. 14/2002 – Central Excise NT. This was notified on 17.4.2009. Now by two notifications dated 15.5.2009, Pune II is Kolhapur for Service Tax also. What was the status between 17.4.2009 and 15.5.2009?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These are notifications regarding jurisdiction. When they change one notification, why can't they change all the notifications? How can the government be so callous?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification Nos<strong>. <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2009/stnot09_013.htm" target="_blank">13/2009 – Service Tax</a> and</strong> <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2009/stnot09_014.htm" target="_blank">14/2009 – Service Tax</a> </strong>both dated May 15, 2009</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">India Votes </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When Dr. Manmohan Singh took over as Prime Minister in May 2004, nobody gave him more than five months with the unpredictable Left support. Now he has not only successfully completed five years in office but has made the left an irrelevant spent force in India. He is only the Second Prime Minister after Nehru to have come back to power after completing a five year tenure. Both the Communist parties together have twenty seats in Lok Sabha and they were dictating terms to the good Doctor on how India and the world should run. In the new Lok Sabha , the Congress has 206 seats and BJP 116 seats. The next highest number is 23 for the Samajwadi Party. There is only one more party BSP, with more than 20 seats, at 21.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Corruption, cash, caste, performance, economy, nuclear agreement, price rise – none of these influenced the voting. Then what did? Is the Indian voter tired of frequent elections and decided to vote for someone who can give them a stable government for five years. Or did those who have money stashed away in foreign lands ensure that Advani is defeated so that all that money is not brought back. This couldn't be as nobody believed that BJP would bring back that money. Nobody will. Let us forget all the idealistic talk of bringing back the foreign money or curbing corruption – as long as politicians have big stakes in these enterprises, nothing much is going to happen. But this is a great opportunity for the Ruling Party to prove its worth in providing a stable and competent government – the peoples' expectations are very simple – don't make our lives more miserable. It is also a great opportunity for the BJP to modify or rather deModyfy. Issues like Ayodhya and Hindutwa are as relevant as the archaic policies of the Communists. Whoever is BJP's leader in Lok Sabha, he/she should ensure that parliamentary proceedings are not disrupted. Let us have an orderly Parliament where members impress by the quality of debate not by decibels.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The voters of India have done their duty exceedingly well – now it is for the politicians to reciprocate.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Know your MPs – For a list of all elected Members of the Lok Sabha, <strong><a href="http://www.taxindiaonline.com/RC2/pdfdocs/wnew/mp_list.pdf%20" target="_blank">click here</a> + <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9036" target="_blank">See </a></strong></font><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=9036">Editorial </a></font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong> </strong></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600">–</font></strong></font><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Tuesday's cases</strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><strong><strong><strong><strong><strong><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"></b></strong></strong></strong></strong></strong></strong></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font><font color="#663399">Income Tax</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6600">An order of assessment passed by an Income-tax Officer should not be interfered with only because another view is possible. An assessment order passed at the instance of the higher authority, is illegal – Supreme Court</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> power to exercise of <em>suo motu </em> revision in terms of Section 263(1) is in the nature of supervisory jurisdiction and same can be exercised only if the circumstances specified therein, viz., (1) the order is erroneous; (2) by virtue of the order being erroneous prejudice has been caused to the interest of the revenue, exist. The Assessing Officer had passed an order at the instance of the higher authority which is illegal.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">Sales Tax</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6600">Amendment of Exemption Notification - It is now a well settled principle of law that the doctrine of <em>promissory estoppel </em> applies to the State</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> order to keep the faith and maintain good governance it is necessary that whatever representation is made by the Government or its instrumentality which induces the other party to act, the Government should not be permitted to withdraw from that. This is a matter of faith.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">Customs</font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF6600">Statement made while in Police Custody inadmissible evidence: Confessions made NDPS Act, Customs Act may be treated as confessions under Evidence Act but with the caution that the court should satisfy itself that such statements had been made voluntarily – Supreme Court </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> consistent view which has been taken with regard to confessions made under provisions of Section 67 of the NDPS Act and other criminal enactments, such as the Customs Act, 1962, has been that such statements may be treated as confessions for the purpose of Section 27 of the Evidence Act, but with the caution that the court should satisfy itself that such statements had been made voluntarily and at a time when the person making such statement had not been made an accused in connection with the alleged offence.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399">See our columns Tomorrow for the judgements</font></strong></font></p>
<p align="justify"><font color="#FF6600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p>
<p align="justify"><font color="#FF6600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day.</font></p>
<p align="justify"><font color="#FF6600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font> <font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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