https://www.taxtmi.com/caselaws?id=424864 Customs adjudication cannot rely on recorded statements unless Section 138B safeguards are met and cross-examination is permitted; otherwise the statements are inadmissible and the resulting reliance fails. On the facts, the export record and supporting documents did not establish diversion of goods to UAE, so confiscation and penalties on that basis were not sustained. Alleged post-export foreign exchange and Foreign Trade Policy violations were treated as falling within the FEMA/foreign trade regulatory framework rather than as a customs infraction on the proved facts, and penalty on the CHA was not justified absent proved misdeclaration or mens rea. The impugned order was set aside and consequential relief followed. en-us Thu, 07 Jul 2022 00:00:00 +0530 Mon, 11 Jul 2022 09:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424864 Customs adjudication cannot rely on recorded statements unless Section 138B safeguards are met and cross-examination is permitted; otherwise the statements are inadmissible and the resulting reliance fails. On the facts, the export record and supporting documents did not establish diversion of goods to UAE, so confiscation and penalties on that basis were not sustained. Alleged post-export foreign exchange and Foreign Trade Policy violations were treated as falling within the FEMA/foreign trade regulatory framework rather than as a customs infraction on the proved facts, and penalty on the CHA was not justified absent proved misdeclaration or mens rea. The impugned order was set aside and consequential relief followed. Case-Laws Customs Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424864