https://www.taxtmi.com/article/detailed?id=6446 Section 108 empowers customs officers to summon persons, record statements and require production of documents; statements recorded under Sections 107/108 are admissible as substantive evidence distinct from CrPC Section 161 statements. Such statements, together with seized goods and absence of third party claim, shift the evidentiary burden: the department must record voluntary statements and effect seizure to discharge its primary onus, after which the person in possession must satisfactorily rebut ownership or lawful possession to avoid forfeiture and penalty consequences. en-us Thu, 17 Sep 2015 07:24:39 +0530 Thu, 17 Sep 2015 07:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6446 Section 108 empowers customs officers to summon persons, record statements and require production of documents; statements recorded under Sections 107/108 are admissible as substantive evidence distinct from CrPC Section 161 statements. Such statements, together with seized goods and absence of third party claim, shift the evidentiary burden: the department must record voluntary statements and effect seizure to discharge its primary onus, after which the person in possession must satisfactorily rebut ownership or lawful possession to avoid forfeiture and penalty consequences. Articles Customs - Import - Export - SEZ Thu, 17 Sep 2015 07:24:39 +0530 https://www.taxtmi.com/article/detailed?id=6446