https://www.taxtmi.com/caselaws?id=786529 Statements recorded under section 108 of the Customs Act, 1962 are not automatically admissible to prove their contents in adjudication. Where the exceptions in section 138B(1)(a) do not apply, the maker must be examined as a witness before the adjudicating authority, and the authority must admit the statement in evidence in the interests of justice; this procedure is mandatory. Because the penalties under sections 112(a)(i) and 112(a)(ii) were founded only on such statements without compliance with section 138B, the adverse findings could not stand and the penalties were set aside. 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 Statements recorded under section 108 of the Customs Act, 1962 are not automatically admissible to prove their contents in adjudication. Where the exceptions in section 138B(1)(a) do not apply, the maker must be examined as a witness before the adjudicating authority, and the authority must admit the statement in evidence in the interests of justice; this procedure is mandatory. Because the penalties under sections 112(a)(i) and 112(a)(ii) were founded only on such statements without compliance with section 138B, the adverse findings could not stand and the penalties were set aside. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786529