Recorded Statement u/s 108 of Customs Act Not Admissible if Witnesses Not Cross-Examined before AA:...

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that a recorded statement under Section 108 of the Customs Act is not admissible if witnesses are not cross-examined before the Adjudicating Authority (AA). Section 108 allows customs officers to record statements during investigations. This crucial decision emphasizes the fundamental principle of natural justice: that evidence gathered must be subjected to cross-examination to ensure its reliability and veracity. Without the opportunity for cross-examination, such statements cannot be solely relied upon for imposing penalties or demands.