Statements under Section 108 without following Section 138B safeguards are inadmissible for undervaluation cases

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....The CESTAT held that statements recorded under section 108 of the Customs Act, without compliance with the mandatory procedural safeguards under section 138B, are inadmissible as evidence. The Commissioner (Appeals) had relied solely on such statements by the appellant company's Director to determine undervaluation and misdeclaration of imported motorcycles. Given the failure to adhere to the prescribed procedure, the Tribunal found this reliance unjustified and quashed the impugned order. Consequently, the appeal was allowed, and the Commissioner of Customs (Appeals) order dated October 23, 2012, was set aside, restoring the appellant's declared valuation and rejecting the reassessment based on the inadmissible statements.....