https://www.taxtmi.com/highlights?id=96849 Statements recorded during inquiry under the Customs Act are admissible for proving their truth only if the deponent is examined as a witness before the adjudicating authority and the authority forms an opinion to admit them, followed by opportunity for cross examination; this mandatory procedure in analogous provisions for customs and central excise neutralises coercion risk. The impugned penalty rested solely on inquiry statements recorded without following that procedure, so such statements could not sustain a penalty for abetment under the customs penalty provision. Consequently, the penalty imposed on the appellants was quashed and the appeals allowed. en-us Fri, 13 Feb 2026 13:54:02 +0530 Fri, 13 Feb 2026 13:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96849 Statements recorded during inquiry under the Customs Act are admissible for proving their truth only if the deponent is examined as a witness before the adjudicating authority and the authority forms an opinion to admit them, followed by opportunity for cross examination; this mandatory procedure in analogous provisions for customs and central excise neutralises coercion risk. The impugned penalty rested solely on inquiry statements recorded without following that procedure, so such statements could not sustain a penalty for abetment under the customs penalty provision. Consequently, the penalty imposed on the appellants was quashed and the appeals allowed. Highlights Customs Fri, 13 Feb 2026 13:54:02 +0530 https://www.taxtmi.com/highlights?id=96849