Customs Section 108 Statements Not Valid Evidence Without proper Examination

Shanti Swaroop Sharma Vs Principal Commissioner of Customs (CESTAT Delhi) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi has set aside penalties imposed on Shanti Swaroop Sharma and Sangeet Tuteja, directors of New Era Trading Pvt. Ltd., in a case involving alleged fraudulent availment of Focus Market Scheme benefits. The ruling, delivered on June 4, 2025, in the appeals of Shanti Swaroop Sharma and Sangeet Tuteja against the Principal Commissioner of Customs, centered on the admissibility of statements recorded under Section 108 of the Customs Act, 1962, as evidence. The c...