The Delhi High Court has upheld a penalty of Rs. 16 lakh imposed on Ludhiana-based jeweller Gautam Jain, affirming that statements recorded under Section 108 of the Customs Act can constitute substantive evidence in smuggling-related proceedings. The Bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul, dismissed a writ petition filed by Jain challenging…
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