Statement Recorded under Customs Act not automatically applicable in Departmental Disciplinary proceedings - CBEC
BOARD has observed that in a number of cases the statements of witnesses recorded in the preliminary enquiry or under the Customs Act, 1962 have been relied upon by the Inquiry officer/Disciplinary Authority even when the witnesses did not appear before the Inquiry officer and affirmed the said statement. In some cases, where the witnesses appeared in the regular oral inquiry but did not affirm the earlier statement, the earlier statement was still relied upon on the consideration that it is permissible in law to rely on retracted statement. Board has also observed that statements recorded by a Customs officer under Customs Act, 1962 is routinely relied upon without the witness/complainant appearing before the inquiry officer and facing the cross examination, on the plea such a statement has an evidentiary value.
Board clarifies that proceedings under the CCS(CCA) Rules, 1965 are to be conducted strictly in accordance with the procedure laid down under the said Rule. Proceedings under the Customs Act and under CCS(CCA) Rules are totally of a different and distinct nature. A statement recorded by an officer of Customs are admissible as evidence insofar as they pertain to proceedings under the Customs Act are concerned but the same can not be said to apply to the proceedings under the CCS(CCA) Rules, 1965 . Under these proceedings, any statement which is not recorded/affirmed in the course of the regular inquiry and in respect of which full opportunity of cross examination has not been given to charged officer has no evidentiary value, and can not be relied upon by the Inquiry officer/Disciplinary authority.
CBEC F No. C-14010/5/2011 -Ad.V, Dated : February 24, 2011