https://www.taxtmi.com/highlights?id=67429 Levy of penalty u/s 114 - corroborative evidences like statements of the co-noticees - it is clear that the statements of a person made under Section 108 of the Act 1962 should not and cannot be construed as a statement of a co-accused, for when a Customs Officer records a statement under that sections of the Act, he does not act as a Police Officer, but he merely acts as a Revenue Officer, whose duty is to find out whether or not there is an evasion of customs duty in a particular transaction. - HC en-us Sat, 31 Dec 2022 11:24:25 +0530 Sat, 31 Dec 2022 11:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67429 Levy of penalty u/s 114 - corroborative evidences like statements of the co-noticees - it is clear that the statements of a person made under Section 108 of the Act 1962 should not and cannot be construed as a statement of a co-accused, for when a Customs Officer records a statement under that sections of the Act, he does not act as a Police Officer, but he merely acts as a Revenue Officer, whose duty is to find out whether or not there is an evasion of customs duty in a particular transaction. - HC Highlights Customs Sat, 31 Dec 2022 11:24:25 +0530 https://www.taxtmi.com/highlights?id=67429