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Valuation - Reliance on the statement made before the customs...

Statements to Customs u/s 108 Invalid if Coerced; Authority Must Confirm Duress-Free Recordings.

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CustomsOctober 10, 2023Case LawsSC

Valuation - Reliance on the statement made before the customs officers - recording of statement u/s 108 - Certainly a statement recorded under duress or coercion cannot be used against the person making the statement. It is for the adjudicating authority to find out whether there was any duress or coercion in the recording of such a statement since the adjudicating authority exercises quasi-judicial powers. - SC

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