Customs investigation statements u/s108: failure to examine makers and allow cross-examination made them inadmissible; appeals dismissed

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....Statements recorded under s.108 of the Customs Act were held inadmissible because the department did not examine the makers as witnesses, failing the mandatory conditions of s.138B(1)(b); consequently, adjudication and penalty proceedings could not be sustained on such statements, and denial of cross-examination violated the "reasonable opportunity" under s.122A. The contention that absence of s.108 statements bars noticees from objecting was rejected as the statute creates no adverse inference for non-recording; the issue was answered against the revenue. Other framed questions were rendered unnecessary, and the appeals were dismissed. - HC....