https://www.taxtmi.com/article/detailed?id=14993 Adjudicating authorities must admit statements recorded by gazetted revenue officers as substantive evidence only after proof that statutory conditions for relevancy are met (such as death, unavailability, incapacity, being kept away, or unreasonable delay/expense) or when the maker is examined and the tribunal admits the prior statement in the interests of justice; the authority is mandated to apply these safeguards in adjudication proceedings so far as practicable, while preserving the distinct steps of establishing relevancy, admissibility, and sufficiency. en-us Sat, 23 Aug 2025 08:31:53 +0530 Sat, 23 Aug 2025 08:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14993 Adjudicating authorities must admit statements recorded by gazetted revenue officers as substantive evidence only after proof that statutory conditions for relevancy are met (such as death, unavailability, incapacity, being kept away, or unreasonable delay/expense) or when the maker is examined and the tribunal admits the prior statement in the interests of justice; the authority is mandated to apply these safeguards in adjudication proceedings so far as practicable, while preserving the distinct steps of establishing relevancy, admissibility, and sufficiency. Articles Customs - Import - Export - SEZ Sat, 23 Aug 2025 08:31:53 +0530 https://www.taxtmi.com/article/detailed?id=14993