https://www.taxtmi.com/caselaws?id=785339 Subsection (2) requires that proceedings under the Customs Act follow subsection (1) procedural safeguards, meaning a person who makes a statement during inquiry must first be examined as a witness and the adjudicating authority must then form an opinion on admissibility; if admitted, the opposing party must be given opportunity for cross-examination, thereby giving such statements evidentiary relevance when procedure is complied with. Retracted statements recorded under section 108 and electronic email printouts without a panchnama fail the procedural requisites for admissibility under the statutory scheme, resulting in the revaluation and penalty orders being unsustainable and the appeals allowed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785339 Subsection (2) requires that proceedings under the Customs Act follow subsection (1) procedural safeguards, meaning a person who makes a statement during inquiry must first be examined as a witness and the adjudicating authority must then form an opinion on admissibility; if admitted, the opposing party must be given opportunity for cross-examination, thereby giving such statements evidentiary relevance when procedure is complied with. Retracted statements recorded under section 108 and electronic email printouts without a panchnama fail the procedural requisites for admissibility under the statutory scheme, resulting in the revaluation and penalty orders being unsustainable and the appeals allowed. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785339