https://www.taxtmi.com/caselaws?id=166021 A Section 108 Customs Act statement recorded by a gazetted officer, signed by the appellant and supported by a contemporaneous panchanama and certificate, was treated as voluntary and admissible despite later retraction; the unsupported retraction was given no weight. The appeal was also found time-barred because it was filed beyond the applicable limitation period under Section 129-A(3), with no condonation request under Section 129-A(5). In addition, mandatory pre-deposit under Section 129-E was not complied with, and a belated oral stay request could not cure that defect. The appeal was therefore not entertainable and stood rejected. en-us Mon, 21 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 18:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166021 A Section 108 Customs Act statement recorded by a gazetted officer, signed by the appellant and supported by a contemporaneous panchanama and certificate, was treated as voluntary and admissible despite later retraction; the unsupported retraction was given no weight. The appeal was also found time-barred because it was filed beyond the applicable limitation period under Section 129-A(3), with no condonation request under Section 129-A(5). In addition, mandatory pre-deposit under Section 129-E was not complied with, and a belated oral stay request could not cure that defect. The appeal was therefore not entertainable and stood rejected. Case-Laws Customs Mon, 21 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166021