https://www.taxtmi.com/article/detailed?id=14995 Recorded statements given to a gazetted customs/excise officer are relevant but not proved by mere recording; absent statutory exceptions, the adjudicating authority must summon the deponent, conduct an examination in chief to assess voluntariness and truthfulness, allow cross examination, and record reasons before admitting the earlier statement as substantive evidence or relying on it when a witness is declared hostile. en-us Sat, 23 Aug 2025 08:31:58 +0530 Sat, 23 Aug 2025 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14995 Recorded statements given to a gazetted customs/excise officer are relevant but not proved by mere recording; absent statutory exceptions, the adjudicating authority must summon the deponent, conduct an examination in chief to assess voluntariness and truthfulness, allow cross examination, and record reasons before admitting the earlier statement as substantive evidence or relying on it when a witness is declared hostile. Articles Customs - Import - Export - SEZ Sat, 23 Aug 2025 08:31:58 +0530 https://www.taxtmi.com/article/detailed?id=14995