Statement made u/s. 108 not relevant as procedure contemplated u/s. 138B not followed

Nawal Kishore Singh Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that statement made under section 108 of the Customs Act cannot be considered as relevant as the procedure contemplated under section 138B of the Customs Act was not followed. Thus, penalty imposed under section 112(a)(i) cannot be sustained.

Facts- This appeal has been filed by Nawal Kishore Singh 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 lakhs on the appellant under section 112(a)(i) of

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