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Electronic-record authentication requirements defeated the undervaluation claim, resulting in cancellation of reassessed value, duties, confiscation, fines and penalties.
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Unauthenticated electronic invoices and computer printouts could not establish undervaluation of imported heavy earth-moving machinery. Unsigned invoices did not attract the statutory presumption under section 139, while computer-generated invoices were inadmissible because safeguards for electronic records under section 138C(2) were not met. Statements alleging extra remittances to the overseas supplier lacked independent corroboration and admissible supporting evidence. Substantially identical evidence from the same investigation had already been found insufficient in connected proceedings. The redetermined value, differential duty, interest, confiscation, redemption fine and penalties were set aside, with consequential relief.
Unauthenticated electronic invoices and computer printouts could not establish undervaluation of imported heavy earth-moving machinery. Unsigned invoices did not attract the statutory presumption under section 139, while computer-generated invoices were inadmissible because safeguards for electronic records under section 138C(2) were not met. Statements alleging extra remittances to the overseas supplier lacked independent corroboration and admissible supporting evidence. Substantially identical evidence from the same investigation had already been found insufficient in connected proceedings. The redetermined value, differential duty, interest, confiscation, redemption fine and penalties were set aside, with consequential relief.
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