https://www.taxtmi.com/caselaws?id=202626 The appellate court reversed the first order and restored the original decision, emphasizing the relevance and admissibility of evidence recorded under Section 108 of the Customs Act, 1962. The court highlighted the importance of properly considering Section 108 statements in customs proceedings and the obligation of authorities to give due weight to such evidence. The decision was based on the failure of the first appellate authority to appreciate the significance of the Section 108 statement, which ultimately led to the setting aside of the initial order and reinstatement of the original decision. en-us Tue, 25 May 2010 00:00:00 +0530 Fri, 21 Jan 2011 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202626 The appellate court reversed the first order and restored the original decision, emphasizing the relevance and admissibility of evidence recorded under Section 108 of the Customs Act, 1962. The court highlighted the importance of properly considering Section 108 statements in customs proceedings and the obligation of authorities to give due weight to such evidence. The decision was based on the failure of the first appellate authority to appreciate the significance of the Section 108 statement, which ultimately led to the setting aside of the initial order and reinstatement of the original decision. Case-Laws Customs Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202626