https://www.taxtmi.com/caselaws?id=780289 CESTAT NEW DELHI - AT held that statements recorded under s.108 Customs Act are not admissible evidence unless the maker is first examined as a witness, the adjudicating authority rules on admissibility, and the opposing party is afforded cross-examination; absent that procedure such statements cannot support penalty proceedings. Consequently, the Tribunal set aside the portion of the order imposing penalty under s.114 Customs Act for fraudulent duty drawback claims based on inflated values, and allowed the appeal insofar as it annulled the penalty. en-us Mon, 08 Sep 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780289 CESTAT NEW DELHI - AT held that statements recorded under s.108 Customs Act are not admissible evidence unless the maker is first examined as a witness, the adjudicating authority rules on admissibility, and the opposing party is afforded cross-examination; absent that procedure such statements cannot support penalty proceedings. Consequently, the Tribunal set aside the portion of the order imposing penalty under s.114 Customs Act for fraudulent duty drawback claims based on inflated values, and allowed the appeal insofar as it annulled the penalty. Case-Laws Customs Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780289