https://www.taxtmi.com/caselaws?id=784686 Statements recorded under s.108 of the Customs Act are admissible only on compliance with s.138B(1)(b), including examining the maker as a witness; absent such examination, the statements cannot be relied on to initiate or sustain adjudication or penalty proceedings. Read with s.122A, once the maker is examined, the noticee is entitled to cross-examine the maker of any statement sought to be used in evidence; hence refusal to permit cross-examination vitiated reliance on the statements, and the revenue's case failed. Further, absence of an s.108 statement does not bar the noticee from challenging the proceedings, as no statutory adverse inference applies; this issue was decided against the revenue, and the appeals were dismissed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Fri, 09 Jan 2026 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784686 Statements recorded under s.108 of the Customs Act are admissible only on compliance with s.138B(1)(b), including examining the maker as a witness; absent such examination, the statements cannot be relied on to initiate or sustain adjudication or penalty proceedings. Read with s.122A, once the maker is examined, the noticee is entitled to cross-examine the maker of any statement sought to be used in evidence; hence refusal to permit cross-examination vitiated reliance on the statements, and the revenue's case failed. Further, absence of an s.108 statement does not bar the noticee from challenging the proceedings, as no statutory adverse inference applies; this issue was decided against the revenue, and the appeals were dismissed. Case-Laws Customs Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784686