2010 (5) TMI 476

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..... Apex Court holding that such a useful evidence recorded by customs officer is admissible - no evidence to refute the allegation calls for setting aside of the first order and to restore the order in original - ordered accordingly - C/586-587/2009-SM(BR) - 594-595/2010-SM(BR)(PB) - Dated:- 25-5-2010 - Shri D.N. Panda, Member (J) REPRESENTED BY : <?xml:namespace prefix = st2 /> .....

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..... is self-contained code which speaks for itself to be considered as relevant in a proceeding. Relevancy of such evidence has been considered in various decisions of the Apex Court holding that such a useful evidence recorded by customs officer is admissible. Therefore, how the first appellate authority failed to appreciate the relevancy of Section 108 statement, is surprising. It may be stated that .....

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