Proceedings under the Customs Act require that statements...

Proceedings under the Customs Act require that statements recorded during inquiry be preceded by examination of the maker as a witness and a judicial determination by the adjudicating authority on admissibility; once admitted, the maker must be made available for cross-examination, otherwise the statement lacks evidentiary relevance. Computer printouts and documentary reproductions are admissible only where procedural safeguards for their capture and Panchnama are satisfied; retracted section 108 statements without compliance with documentary reproduction procedure lack probative value. Failure to meet these evidentiary requirements undermines valuation re-determination and penalty imposition under the valuation rules, leading to quashing of such orders.