https://www.taxtmi.com/caselaws?id=80440 A statement recorded by a customs officer under Section 108 of the Customs Act, 1962 need not be taken on oath or affirmation because the provision contains no such requirement and operates independently of Section 146A. The text also explains that a voluntary and un-retracted statement, supported by corroborating circumstances, can sustain penalty under Section 112(b) where the person is concerned with storing or dealing in contraband goods. Mitigating factors such as youth and student status may justify reduction of the penalty quantum, while leaving liability intact. en-us Thu, 15 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80440 A statement recorded by a customs officer under Section 108 of the Customs Act, 1962 need not be taken on oath or affirmation because the provision contains no such requirement and operates independently of Section 146A. The text also explains that a voluntary and un-retracted statement, supported by corroborating circumstances, can sustain penalty under Section 112(b) where the person is concerned with storing or dealing in contraband goods. Mitigating factors such as youth and student status may justify reduction of the penalty quantum, while leaving liability intact. Case-Laws Customs Thu, 15 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80440