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2013 (3) TMI 263 - HC - CustomsConfiscation of an imported car and penalty imposed - statement as evidence - held that:- when there is a cloud in the receipt issued on 18.11.1997, the Tribunal had rightly refused to accept the same. Insofar as the the statement given by the said Abdul Razak is concerned, it is needless to say that any statement made should be supported by materials. The Revenue cannot rely on the statement made in the absence of any substantiating documents, especially when the first respondent on the other hand proved that he is the purchaser of the said vehicle with valid documents and imported the same in this country with the support of such valid documents. Also it cannot be ignored that the said Abdul Razak though gave a statement on 22.2.2000, had however immediately retracted the same on the very next day i.e. On 23.2.2000. No doubt, after a period of four months he wanted to stick on to the earlier statement given on 22.2.2000. Such contradictions and inconsistency on the part of the Abdul Razak only shows that there is no bonafide on his part. Therefore, the Tribunal was right in rejecting those statements as inadmissible in evidence. Therefore, even though such statement made under Section 108 of the Customs Act is admissible in evidence, the authorities are not necessarily bound to accept the same as such in the absence of further materials to substantiate the contents of such statement - Decided in favor of assessee
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