https://www.taxtmi.com/caselaws?id=772256 Recovery under section 28AAA of the Customs Act cannot proceed where the export incentive instrument has not first been cancelled or held invalid by the competent foreign trade authority; customs authorities have no parallel power to disregard the instrument on allegations of collusion or suppression. A statement recorded under section 108 is not admissible in adjudication unless the mandatory procedure under section 138B is followed, including examination of the maker as a witness. Because the impugned confiscation and penalties rested on that inadmissible statement and lacked the required foreign trade determination, the recovery, confiscation and penalties were unsustainable. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772256 Recovery under section 28AAA of the Customs Act cannot proceed where the export incentive instrument has not first been cancelled or held invalid by the competent foreign trade authority; customs authorities have no parallel power to disregard the instrument on allegations of collusion or suppression. A statement recorded under section 108 is not admissible in adjudication unless the mandatory procedure under section 138B is followed, including examination of the maker as a witness. Because the impugned confiscation and penalties rested on that inadmissible statement and lacked the required foreign trade determination, the recovery, confiscation and penalties were unsustainable. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772256