https://www.taxtmi.com/caselaws?id=780410 CESTAT NEW DELHI - AT held that statements recorded under s.108 Customs Act were inadmissible because the mandatory s.138B(1)(b) procedure was not followed, and printouts relied on were not admissible evidence. Without those materials, under-valuation of the impugned consignment(s) was not established, so transaction value could not be rejected and confiscation under s.111(m) could not be sustained. Consequently penalties under s.112(b)(ii) and s.114AA could not be imposed. The impugned confiscation and penalties were set aside and the appeal allowed. en-us Wed, 29 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780410 CESTAT NEW DELHI - AT held that statements recorded under s.108 Customs Act were inadmissible because the mandatory s.138B(1)(b) procedure was not followed, and printouts relied on were not admissible evidence. Without those materials, under-valuation of the impugned consignment(s) was not established, so transaction value could not be rejected and confiscation under s.111(m) could not be sustained. Consequently penalties under s.112(b)(ii) and s.114AA could not be imposed. The impugned confiscation and penalties were set aside and the appeal allowed. Case-Laws Customs Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780410