https://www.taxtmi.com/caselaws?id=795578 Statements recorded under Section 108 acquire evidentiary value in adjudication only when the statutory procedure under Section 138B is followed: the maker must be examined before the adjudicating authority, admission must be justified in the interests of justice, and the affected person must have an opportunity to cross-examine. As these mandatory safeguards were not observed, the statements of the appellant and exporters had no evidentiary relevance. Penalties under Sections 114(iii) and 114AA founded solely on those inadmissible statements could not be sustained and were set aside. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795578 Statements recorded under Section 108 acquire evidentiary value in adjudication only when the statutory procedure under Section 138B is followed: the maker must be examined before the adjudicating authority, admission must be justified in the interests of justice, and the affected person must have an opportunity to cross-examine. As these mandatory safeguards were not observed, the statements of the appellant and exporters had no evidentiary relevance. Penalties under Sections 114(iii) and 114AA founded solely on those inadmissible statements could not be sustained and were set aside. Case-Laws Customs Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795578