2026-VIL-233-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Admissibility of Statements Recorded Under Section 108 of the Customs Act to record a finding regarding mis-declaration and under-valuation of the goods, Retraction of Statements – Levy of penalties for alleged undervaluation and mis-declaration of imported goods - Whether the statements recorded under Section 108 of the Customs Act could be relied upon without following the procedure under Section 138B, and whether the printouts of emails were admissible without complying with the requirements of Section 138C – HELD - The statements recorded under Section 108 could not be relied upon without first examining the persons who made the statements as witnesses before the adjudicating authority and obtaining the authority's opinion that the statements should be admitted in the interests of justice, as required under Section 138B – In the instant case, the statements of persons recorded under section 108 of the Customs Act could not have been relied upon by the Principal Commissioner for rejecting the transaction value and re-determining the same – Further, the printouts of emails could not be relied upon without the certificate required under Section 138C - The elaborate procedures in these sections are meant to safeguard against the possibility of statements being recorded under coercion or compulsion during the investigation stage. Since the mandatory procedures under these provisions were not followed, the impugned orders are set aside and the appeals are allowed
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