https://www.taxtmi.com/acts?id=1174 Statements made and signed before a gazetted officer of customs during an inquiry or proceeding under the Customs Act are relevant in prosecutions for proving the truth of the facts stated where the maker is unavailable, cannot give evidence, is kept away by the adverse party, or cannot be produced without unreasonable delay or expense. The statement is also relevant when the maker testifies and the court admits it in the interests of justice. The rule applies, so far as may be, to other proceedings under the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 10 Jun 2026 16:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1174 Statements made and signed before a gazetted officer of customs during an inquiry or proceeding under the Customs Act are relevant in prosecutions for proving the truth of the facts stated where the maker is unavailable, cannot give evidence, is kept away by the adverse party, or cannot be produced without unreasonable delay or expense. The statement is also relevant when the maker testifies and the court admits it in the interests of justice. The rule applies, so far as may be, to other proceedings under the Act. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1174