Superintendent of Central Tax at Office of Pr. Chief Commissioner of CGST & CX (DZ), New Delhi, India
The booking of cases at the international airports or elsewhere does not result in the conviction of the accused under the Act. The empowered officers/departments are mandated to comply with the provisions under the Act. It is noted that despite the detection of cases, there have been serious infirmities which have crept into the prosecution’s case in cases booked at the international/domestic airports and elsewhere. Lapses which could have been easily avoided have crept into the prosecution’s case and accordingly on account of a number of defects, we see a very low rate of conviction. Even if the prosecuting agency has secured a conviction, the Hon’ble High Court has overturned the conviction. The need of the hour is for the empowered officer/department to go in for capacity building and reach out to that Institution for effective training of the empowered officers at various levels in the interest of the empowered departments/officers.
Research Paper
International Journal of Law Management and Humanities, Volume 5, Issue 4, Page 1232 - 1338
DOI: https://doij.org/10.10000/IJLMH.113470This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (https://creativecommons.org/licenses/by-nc/4.0/), which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.
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