https://www.taxtmi.com/caselaws?id=763311 Statements recorded under Section 108 of the Customs Act, 1962 are admissible in customs proceedings and may be relied on with other prima facie material to support summoning in a complaint case. The Court noted that the complaint was backed by the applicant's own statement, recovery-related material, the panchnama, the valuer's report, and surrounding circumstances indicating involvement in illegal trade of foreign gold. A co-accused's statement recorded in customs proceedings can also be used against another accused in such matters. On that basis, the summoning order and cognizance were treated as supported by prima facie evidence and not fit for quashing merely on a disputed assessment of reliability or sufficiency. en-us Wed, 04 Dec 2024 00:00:00 +0530 Tue, 17 Dec 2024 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763311 Statements recorded under Section 108 of the Customs Act, 1962 are admissible in customs proceedings and may be relied on with other prima facie material to support summoning in a complaint case. The Court noted that the complaint was backed by the applicant's own statement, recovery-related material, the panchnama, the valuer's report, and surrounding circumstances indicating involvement in illegal trade of foreign gold. A co-accused's statement recorded in customs proceedings can also be used against another accused in such matters. On that basis, the summoning order and cognizance were treated as supported by prima facie evidence and not fit for quashing merely on a disputed assessment of reliability or sufficiency. Case-Laws Customs Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763311