Statements recorded under section 108 acquire evidentiary value...

Statements recorded under section 108 acquire evidentiary value only through compliance with section 138B. The discussion explains that, except in specified exceptional circumstances, the statement-maker must be examined before the adjudicating authority, the authority must determine that admission serves the interests of justice, and the affected person must receive an opportunity to cross-examine. Where these safeguards are not followed, statements cannot support penalties for export-destination misdeclaration, diversion of garment exports, or wrongful export incentives. It notes that penalties under sections 114(iii) and 114AA were set aside because they rested on statements treated as inadmissible.