https://www.taxtmi.com/caselaws?id=792114 A statement recorded by customs officers under section 108 of the Customs Act, 1962 does not become admissible in adjudication unless the mandatory conditions in section 138B are satisfied. Where clause (a) does not apply, the maker must first be examined before the adjudicating authority, and only then may cross-examination follow if the statement is to be relied upon. If this procedure is not followed, the statement lacks evidentiary relevance and cannot support a penalty. On the stated facts, the penalty could not be sustained because it rested solely on a section 108 statement and section 138B was not complied with. en-us Thu, 21 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792114 A statement recorded by customs officers under section 108 of the Customs Act, 1962 does not become admissible in adjudication unless the mandatory conditions in section 138B are satisfied. Where clause (a) does not apply, the maker must first be examined before the adjudicating authority, and only then may cross-examination follow if the statement is to be relied upon. If this procedure is not followed, the statement lacks evidentiary relevance and cannot support a penalty. On the stated facts, the penalty could not be sustained because it rested solely on a section 108 statement and section 138B was not complied with. Case-Laws Customs Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792114