Statement u/s. 108 stands irrelevant as procedure contemplated u/s. 138B not followed

Kamal Sehgal Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that statement recorded u/s. 108 of the Customs Act cannot be considered as relevant since procedure contemplated u/s. 138B of the Customs Act not followed. Accordingly, penalties-imposed u/s. 112(a)(i) and 112(a)(ii) cannot be sustained. Facts- This appeal has been filed by Kamal Sehgal to assail that portion of the order dated 31.03.2013 passed by the Commissioner ICD, TKD, New Delhi that imposes a penalty of Rs. 10 crores on the appellant u/s. 112(a)(i) of the Customs Act, 1962 and a penalty of Rs. 10 lakhs u/s. 112(a...