Part IV. Mandatory Compliance of Examination in Chief by adjudicating authorities and Relevancy/admissibility of statements before Custom and indirect tax administration Officers https://www.taxtmi.com/article/detailed?id=14999 Statements recorded under inquiry provisions (section 14/108) are admissible only where either clause (a) conditions exist or, if not, the adjudicating authority examines the declarant as a witness, forms a reasoned opinion that the statement should be admitted, and then affords opportunity for cross examination; failure to follow this procedure renders such statements irrelevant and inadmissible. en-us Mon, 25 Aug 2025 08:41:43 +0530 Mon, 25 Aug 2025 08:41:43 +0530 TaxTMI RSS Generator Part IV. Mandatory Compliance of Examination in Chief by adjudicating authorities and Relevancy/admissibility of statements before Custom and indirect tax administration Officers https://www.taxtmi.com/article/detailed?id=14999 Statements recorded under inquiry provisions (section 14/108) are admissible only where either clause (a) conditions exist or, if not, the adjudicating authority examines the declarant as a witness, forms a reasoned opinion that the statement should be admitted, and then affords opportunity for cross examination; failure to follow this procedure renders such statements irrelevant and inadmissible. Articles Customs - Import - Export - SEZ Mon, 25 Aug 2025 08:41:43 +0530 https://www.taxtmi.com/article/detailed?id=14999