Statement recorded u/s 108 of Customs Act not a Valid evidence u/s 138B: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that a statement recorded from a person under Section 108 of the Customs Act is not automatically considered as valid evidence in a court of law under Section 138B of the Act. The tribunal clarified that for such a statement to be admissible as evidence, certain procedural conditions must be met. This includes an examination of the person in court and establishing the relevance of their statement to the proceedings. The CESTAT held that the customs department cannot simply rely on a statement recorded during the investigation as conclusive proof of an offense without subjecting it to the scrutiny of the judicial process. This judgment is important for protecting the rights of the accused, as it ensures that statements, which may be recorded under pressure, are not used as evidence without proper legal validation.