Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.

Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed. https://www.taxtmi.com/highlights?id=96888 Recorded statements made during inquiry under the Customs framework are admissible for proving the truth of their contents only if the statutory procedural safeguards are complied with: the person must be examined as a witness before the adjudicating authority, the adjudicating authority must form an opinion to admit the statement, and an opportunity for cross examination must be given. Failure to follow this mandatory procedure renders statements under inquiry inadmissible, and a penalty imposed solely on such inadmissible statement was set aside. en-us Sat, 14 Feb 2026 08:29:35 +0530 Sat, 14 Feb 2026 08:29:35 +0530 TaxTMI RSS Generator Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed. https://www.taxtmi.com/highlights?id=96888 Recorded statements made during inquiry under the Customs framework are admissible for proving the truth of their contents only if the statutory procedural safeguards are complied with: the person must be examined as a witness before the adjudicating authority, the adjudicating authority must form an opinion to admit the statement, and an opportunity for cross examination must be given. Failure to follow this mandatory procedure renders statements under inquiry inadmissible, and a penalty imposed solely on such inadmissible statement was set aside. Highlights Customs Sat, 14 Feb 2026 08:29:35 +0530 https://www.taxtmi.com/highlights?id=96888