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Issues: Whether the certified true copy of the Technology Transfer Agreement, supported by an affidavit of one of its signatories, could be treated as secondary evidence and relied upon in deciding the customs valuation dispute.
Analysis: The appellate authority had rejected the petitioner's case mainly because the original agreement was not produced and had treated the agreement as incomplete or not implementable. The court noted that one of the signatories to the agreement had sworn an affidavit explaining that the original was not traceable despite diligent search and that the scanned and archived copy was the printout of the executed agreement. On that basis, the certified true copy was held to be capable of consideration as secondary evidence under the Evidence Act. Since the document went to the root of the valuation dispute, the appellate order could not be sustained without examining it afresh.
Conclusion: The certified true copy was held to be admissible for consideration as secondary evidence, and the matter was remanded for fresh decision on merits.
Final Conclusion: The impugned appellate order was set aside and the appeal was directed to be reconsidered afresh after notice and hearing, with liberty to the petitioner to rely on the certified true copy of the agreement.
Ratio Decidendi: A certified copy of an executed agreement may be acted upon as secondary evidence where its non-production of the original is satisfactorily explained and the copy is supported by a sworn affidavit of a signatory to the original.