https://www.taxtmi.com/caselaws?id=788340 Admissibility of investigative statements: statements recorded under Section 108 were inadmissible because the statutory safeguards in Section 138B were not followed; contemporaneous medical evidence of coercion and a retraction further undermined reliance, and the adjudicator could not admit them. Customs valuation: rejection of declared transaction value under Rule 12 and re-determination under Rule 9 based on investigative statements, post-importation e mails and unsigned price lists lacked probative value and authenticity, so the reassessment failed. Beneficial ownership and penalties: findings treating the appellant as beneficial owner and imposing penalties/confiscation collapsed once inadmissible and unreliable evidence was excluded, and were quashed. en-us Thu, 19 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788340 Admissibility of investigative statements: statements recorded under Section 108 were inadmissible because the statutory safeguards in Section 138B were not followed; contemporaneous medical evidence of coercion and a retraction further undermined reliance, and the adjudicator could not admit them. Customs valuation: rejection of declared transaction value under Rule 12 and re-determination under Rule 9 based on investigative statements, post-importation e mails and unsigned price lists lacked probative value and authenticity, so the reassessment failed. Beneficial ownership and penalties: findings treating the appellant as beneficial owner and imposing penalties/confiscation collapsed once inadmissible and unreliable evidence was excluded, and were quashed. Case-Laws Customs Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788340