Statement recorded u/s. 108 cannot be considered as evidence u/s. 138B of Customs Act

Colour Cottex Pvt. Ltd. Vs Commissioner of Customs (Export) (CESTAT Delhi) CESTAT Delhi held that statement recorded under section 108 of the Customs Act cannot be considered as evidence under section 138B of the Customs Act. Accordingly, demand based on the statement recorded cannot be sustained. Thus, order set aside and appeal allowed. Facts- M/s Colour Cottex Pvt. Ltd. has filed this appeal to assail the order dated 15.09.2021 passed by the Commissioner of Customs, ICD-Export, Tughlakabad confiscating the goods exported through 211 Shipping Bills u/s. 113 (d), (g) and (i) of the Customs Ac...