https://www.taxtmi.com/caselaws?id=777997 CESTAT held that statements under s.108 Customs are inadmissible where the s.138B procedure was not followed, so such statements could not support adjudication. The proviso to s.3(2) Tariff Act was found inapplicable because both statutory conditions must coexist, and there was no finding on the 1976 Act's applicability; hence CVD could not be based on retail price. The Commissioner (Appeals)'s confirmation of demand, interest and penalty under the Customs provisions was unsustainable. The impugned order was set aside and the appeal allowed. en-us Thu, 07 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 12:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777997 CESTAT held that statements under s.108 Customs are inadmissible where the s.138B procedure was not followed, so such statements could not support adjudication. The proviso to s.3(2) Tariff Act was found inapplicable because both statutory conditions must coexist, and there was no finding on the 1976 Act's applicability; hence CVD could not be based on retail price. The Commissioner (Appeals)'s confirmation of demand, interest and penalty under the Customs provisions was unsustainable. The impugned order was set aside and the appeal allowed. Case-Laws Customs Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777997