Delhi HC: Statements to Customs under Section 108 During Goods Seizure Aren't Admissible As Evidence - 26.11.2025

Delhi High Court held that statements made by an assessee to Customs officials under Section 108 of the Customs Act, 1962 at the time of seizure of goods are not admissible as evidence in a court of law, emphasising that such statements cannot be relied upon for prosecution.

Tags : Customs Evidence Seizure

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