https://www.taxtmi.com/caselaws?id=124998 A statement recorded under Section 108 of the Customs Act was treated as substantive evidence in customs proceedings and could be relied on to link a person to the contravention. The statement was not governed by Section 161 of the CrPC, and where it specifically implicated the respondent and the respondent did not cooperate with summons or the investigation, dropping the penalty proceedings was unsustainable. The appeal succeeded and penalty under Section 112 was upheld. en-us Fri, 17 Oct 2008 00:00:00 +0530 Wed, 17 Oct 2012 18:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124998 A statement recorded under Section 108 of the Customs Act was treated as substantive evidence in customs proceedings and could be relied on to link a person to the contravention. The statement was not governed by Section 161 of the CrPC, and where it specifically implicated the respondent and the respondent did not cooperate with summons or the investigation, dropping the penalty proceedings was unsustainable. The appeal succeeded and penalty under Section 112 was upheld. Case-Laws Customs Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124998