Admissibility of inquiry statements: such statements require formal examination and admission before the adjudicating authority, or they are inadmissible.

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....Statements recorded under inquiry summons are admissible only if the witness is examined before the adjudicating authority and the authority forms an opinion to admit them; failure to follow the mandatory procedure for admitting inquiry statements under the Customs/central excise regime renders such statements inadmissible. Consequently, penalty for alleged abetment under the Customs penalty provision could not be sustained where the impugned order relied solely on section 108 statements without complying with the statutory admission and cross examination safeguards, and the penalty was set aside.....