Witness statement recorded u/s. 108 irrelevant as procedure u/s. 138B not followed

Committed Logistics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that statement of witness recorded under section 108 of the Customs Act cannot be considered as relevant since procedure prescribed under section 138B of the Customs Act is not followed. Accordingly, penalty imposed u/s. 112(a) is set aside. Facts- The company appeal has filed by M/s Committed Logistics Pvt. Ltd. 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. 25 lakhs on the appellant under section 112(a)(i) of the Customs...