https://www.taxtmi.com/caselaws?id=124292 Statements recorded by Central Excise officers under section 14 were treated as usable in Customs proceedings because the provision did not bar reliance on such evidence and the officers were regarded as Customs officers for that purpose. The duty demand was not found barred by limitation where the imported goods were alleged to have been diverted from the declared end use and the record supported misuse of the exemption regime. On the facts, the factual findings of diversion and manipulation of accounts were not displaced, so the duty demand and penalty were sustained. en-us Tue, 26 Aug 2008 00:00:00 +0530 Thu, 27 Sep 2012 15:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124292 Statements recorded by Central Excise officers under section 14 were treated as usable in Customs proceedings because the provision did not bar reliance on such evidence and the officers were regarded as Customs officers for that purpose. The duty demand was not found barred by limitation where the imported goods were alleged to have been diverted from the declared end use and the record supported misuse of the exemption regime. On the facts, the factual findings of diversion and manipulation of accounts were not displaced, so the duty demand and penalty were sustained. Case-Laws Customs Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124292