"RETRACTION": Legal Validity

"RETRACTION": Legal Validity

Continuing from yesterday's post where we discussed "Confession" lets discuss about Retraction.

“Retraction” refers to the withdrawal of a statement previously made.

For instance, a statement given under section 132 (4) of the Income Tax Act or Section 70 of the CGST Act, 2017, may be retracted depending on the facts and circumstances of the case.

However, it’s important to note that the retraction should be made as early as possible. The retracted statement does not become null and void, but its validity is subject to further scrutiny.

1. COMMISSIONER OF CUSTOMS (PREVENTIVE vs RAJENDRA KUMAR DAMANI @ RAJU DAMANI - Calcutta High Court

(2024) 19 CENTAX 224

Merely because the statement is said to have been retracted, it cannot be regarded as involuntary or unlawfully obtained.

2. NARSHINHA ALLOYS PVT. LTD. vs COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX - Bombay High Court

(2024) 16 CENTAX 203

Statement of director was retracted contending coercion and duress.

Confessional statements subsequently retracted without any recovery of unaccounted goods do not substantiate the allegation of clandestine removal of goods – Order of demand with penalty and interest set aside.

3. COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX,?SILIGURI vs SUBODH DAS - Supreme Court

(2024) 388 ELT 391

Statements of semi-illiterate persons that were retracted at the earliest point of time before the Magistrate were to be disbelieved and could not be relied upon; SLP filed against the order of the High Court was to be dismissed.

This post concludes this two-part series.

I hope you will find this useful as I thought this topic is under-researched.

Thanks & Regards

Raja Abhishek

NIRC Candidate for 2024

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