![Recorded Statement u/s 108 of Customs Act Not Admissible if Witnesses Not Cross-Examined before AA: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2061797-cestat-customs-act-section-108-of-customs-act-taxscsn.webp "Recorded Statement u/s 108 of Customs Act Not Admissible if Witnesses Not Cross-Examined before AA: CESTAT [Read Order]")
Recorded Statement u/s 108 of Customs Act Not Admissible if Witnesses Not Cross-Examined before AA: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that statements recorded under Section 108 of the...
![Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061217-dgft-itat-taxscan.webp "Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]")
![Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/250x150_2056175-taxscain-38.webp "Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]")
![Statement recorded u/s 108 of Customs Act not a Valid evidence u/s 138B: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/250x150_2052437-statement-recorded-us-108-customs-act-evidence-us-138b-cestat-taxscan.webp "Statement recorded u/s 108 of Customs Act not a Valid evidence u/s 138B: CESTAT [Read Order]")
![CESTAT Sets aside Penalty under Customs Act for Assissiting Illegal Export when Confiscation of Exported Consignment Already set aside [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/250x150_2051484-cestat-cestat-delhi-penalty-under-customs-act-taxscan.webp "CESTAT Sets aside Penalty under Customs Act for Assissiting Illegal Export when Confiscation of Exported Consignment Already set aside [Read Order]")
Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an Excel sheet retrieved from a pen drive and printed without a certificate under Section 138C of the...
![Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-New-Delhi-Section-138C-Customs-Act-TAXSCAN.jpg "Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]")
![Irregularities in Phytosanitary Certificates Alone Do Not Prove Origin Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Phytosanitary-Certificates-CESTAT-Ahmedabad-taxscan.jpg "Irregularities in Phytosanitary Certificates Alone Do Not Prove Origin Fraud: CESTAT [Read Order]")
![Delhi HC grants Relief to Traveler, Quashes Customs Order Over Invalid SCN Waiver [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Traveler.jpg "Delhi HC grants Relief to Traveler, Quashes Customs Order Over Invalid SCN Waiver [Read Order]")
![Customs Duty Drawback Evasion: Madras HC upholds CESTATs Pre-Deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Customs-Duty-Drawback-Evasion-Madras-HC-CESTAT-Pre-Deposit-taxscan.jpeg "Customs Duty Drawback Evasion: Madras HC upholds CESTATs Pre-Deposit Condition [Read Order]")
Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has emphasised that confessions made under Section 108 of the Customs Act are not sufficient to convict individuals in...
![Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Customs-Section-108-of-Customs-Act-TAXSCAN.jpg "Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]")
Harassment of Chinese Women by Customs Dept: Bombay High Court orders Rs. 10 Lakh Compensation [Read Order]
The Bombay High Court held that it is the State's duty to ensure that the liberty of foreign nationals in India is protected under the law. On Thursday, the court directed the Customs Department to...
![Harassment of Chinese Women by Customs Dept: Bombay High Court orders Rs. 10 Lakh Compensation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/women.jpg "Harassment of Chinese Women by Customs Dept: Bombay High Court orders Rs. 10 Lakh Compensation [Read Order]")
Customs Seizes Gold Bars valuing Rs.2.2cr: Madras HC grants Conditional Return of Passport of Malaysian National [Read Order]
The Madras High Court granted the return of the passport of the Malaysian National (2nd petitioner), finding innocent on certain conditions considering the seriousness of the changes but on...
