https://www.taxtmi.com/highlights?id=25116 Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law – No element of disability prescribed by law present in case to discard statement recorded by Customs - AT en-us Mon, 05 Oct 2015 08:37:02 +0530 Mon, 05 Oct 2015 08:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25116 Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law – No element of disability prescribed by law present in case to discard statement recorded by Customs - AT Highlights Customs Mon, 05 Oct 2015 08:37:02 +0530 https://www.taxtmi.com/highlights?id=25116