Section 138B. Relevancy of statements under certain circumstances

Judgments on Section 138B

• Shri Gagan Vohra vs Commissioner Central Excise, Customs,… — CESTAT, 24 Aug 2026. A declared transaction value may be rejected under Rule 12 of the Customs Valuation Rules, 2007 and re-determined sequentially under Rules 4–9, because voluntary Section 108 statements to Customs officers (who are not…
• Haji S International vs Commissioner Of Customs-Air Cargo… — CESTAT, 30 Apr 2026. Where the repealing 2017 Drawback Rules contain a specific saving provision in rule 20(2), section 159A of the Customs Act does not apply, and recovery of drawback under rule 16 or 16A of the repealed 1995 Rules cannot…
• Wipro Ge Healthcare Pvt Ltd vs Mumbai-Air Cargo Import — CESTAT, 19 Feb 2026. A judgment or order of a Court/Tribunal is not 'additional evidence' or 'documentary evidence' under Rule 5 of the Customs (Appeals) Rules, 1982 or Section 149 of the Customs Act, and an appellate authority, empowered…
• Mukesh Kumar vs Commissioner Of Customs (Ii), Chennai — CESTAT, 17 Feb 2026. Penalties under sections 112(b) and 114AA of the Customs Act can be imposed only where mens rea or active involvement is established, and retracted statements recorded u/s 108 cannot sustain duty demands unless tested…
• P C Jain vs Kolkata-Port — CESTAT, 15 May 2025. A charge of undervaluation cannot be sustained on diary entries and statements alone without independent evidence such as NIDB data, market enquiry or contemporaneous higher values, and an adjudication in which…
• Ujjawal Chattopadhyay vs New Delhi-Icd Tkd — CESTAT, 20 Mar 2025. Penalties under Sections 114(iii) and 114AA cannot be sustained on a retracted, uncorroborated admission alone; the department must independently prove the broker's knowledge of the falsity, and co-noticee statements…
• Vishwajit Deshmukh vs Mumbai-Prev — CESTAT, 20 Aug 2026. A retracted statement whose maker is denied for cross-examination despite a specific request cannot be relied upon as legal evidence under Section 138B of the Customs Act, and confiscation or penalty resting solely on…
• Lucknow Prev vs Narpat Singh — CESTAT, 11 Aug 2026. Gold cannot be confiscated as smuggled goods on the basis of uncorroborated or retracted statements alone; absent foreign markings or independent evidence of foreign origin, the burden of proof under Section 123 remains…
• Yamal Manojbhai Jagada vs Commissioner Of Customs Airport &… — CESTAT, 15 May 2026. Under Section 125 of the Customs Act, 1962 no condition can be imposed while offering redemption of confiscated goods — the owner may opt for home consumption on payment of duty, interest, fine and penalty, or for…
• Kapoor Watch Co Pvt Ltd vs Principal Commissioner, Customs… — CESTAT, 19 Jan 2026. A statement recorded under section 108 of the Customs Act cannot be relied upon in adjudication unless, as mandated by section 138B, its maker is examined before the adjudicating authority, the authority admits the…
• Francis Goel vs Chennai (Port Export) — CESTAT, 2 Dec 2025. Non-return of un-relied documents and seized articles to a noticee violates the principles of natural justice and vitiates the adjudication, the Department being bound by CBEC Circular F. No.
• Shri Ritesh Soni vs Lucknow Prev — CESTAT, 5 Aug 2025. A carrier who, per his corroborated Section 108 statement, knowingly transports smuggled gold is liable to penalty under Section 112(b) even though he is neither the owner nor the claimant of the goods.
• Royal Industries Ltd vs C. Ludhiana — CESTAT, 30 Jun 2025. An adjudication order that relies on evidence not relied upon in the show cause notice and ignores the assessee's uncontradverted evidence, including re-warehousing certificates, while denying effective…
• Dinesh Bhabootmal Salecha vs Commissioner Of Customs Mumbai Import -… — CESTAT, 23 Jun 2022. Provisional release of seized goods under section 110A is an independent proceeding that must be allowed immediately upon seizure notwithstanding pendency of adjudication, and the security demanded must be…
• Amglo Resources Pvt Ltd vs Commissioner Of Customs — CESTAT, 17 Jun 2022. Conditions of provisional release under section 110A must satisfy the 'golden mean' — the Tribunal can interfere where excessive bond or bank guarantee requirements amount to effective denial of release, and the section…
• Chessman Impex Private Limited vs Commissioner Of Customs - Chennai Ii… — CESTAT, 21 Aug 2026. A retracted statement cannot, without examining the circumstances in which it was recorded and retracted and without considering the corroborative material on record, be treated as conclusive evidence of the alleged…