https://www.taxtmi.com/caselaws?id=786529 Admissibility of statements recorded under Section 108 is contingent on compliance with Section 138B(1)(b): where clause (a) is inapplicable, the adjudicating authority must examine the declarant as a witness and record a reasoned opinion that admission serves the interests of justice. Failure to conduct such examination and form the requisite opinion renders those statements irrelevant for proof, and penalties imposed solely on their basis under Section 112(a)(i) and 112(a)(ii) of the Customs Act cannot be sustained and were set aside in favour of the assessee. en-us Thu, 12 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786529 Admissibility of statements recorded under Section 108 is contingent on compliance with Section 138B(1)(b): where clause (a) is inapplicable, the adjudicating authority must examine the declarant as a witness and record a reasoned opinion that admission serves the interests of justice. Failure to conduct such examination and form the requisite opinion renders those statements irrelevant for proof, and penalties imposed solely on their basis under Section 112(a)(i) and 112(a)(ii) of the Customs Act cannot be sustained and were set aside in favour of the assessee. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786529