https://www.taxtmi.com/caselaws?id=790218 Statements recorded under Section 108 of the Customs Act cannot be used to prove the truth of their contents unless the mandatory safeguards in Section 138B are satisfied. Where the maker is required to be examined before the adjudicating authority, the authority must also form the requisite opinion on admissibility in the interests of justice and afford cross-examination. In the absence of this procedure, reliance on such statements is impermissible, and transaction value cannot be rejected on that basis. en-us Thu, 16 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790218 Statements recorded under Section 108 of the Customs Act cannot be used to prove the truth of their contents unless the mandatory safeguards in Section 138B are satisfied. Where the maker is required to be examined before the adjudicating authority, the authority must also form the requisite opinion on admissibility in the interests of justice and afford cross-examination. In the absence of this procedure, reliance on such statements is impermissible, and transaction value cannot be rejected on that basis. Case-Laws Customs Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790218