Customs Evidence u/s 108 Upheld: No Legal Disability Found, Validating Mis-Declaration of Value Statement.

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....Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law – No element of disability prescribed by law present in case to discard statement recorded by Customs - AT....