Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]

CESTAT rules that statements recorded under Section 108 of Customs Act are admissible before court of law

By Kalyani B. Nair - On April 19, 2024 4:33 pm - 2 mins read

Statements Recorded - Section 108 of Customs Act - Admissible - Court of Law - CESTAT - TAXSCAN

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the statements recorded under Section 108 of the Customs Act, 1962 are admissible before the court of law. The appellant being the Customs Broker (‘CB’) has challenged the order, whereby the Commissioner of Customs revoked the Customs Broker Licence…

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