Section 108 statements require section 138B compliance, including examination and cross-examination, before supporting export-related penalties.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Statements recorded under section 108 acquire evidentiary value only through compliance with section 138B. The discussion explains that, except in specified exceptional circumstances, the statement-maker must be examined before the adjudicating authority, the authority must determine that admission serves the interests of justice, and the affected person must receive an opportunity to cross-examine. Where these safeguards are not followed, statements cannot support penalties for export-destination misdeclaration, diversion of garment exports, or wrongful export incentives. It notes that penalties under sections 114(iii) and 114AA were set aside because they rested on statements treated as inadmissible.....