CESTAT ruled that secondary electronic evidence (Excel sheet...

CESTAT ruled that secondary electronic evidence (Excel sheet printout from pen drive) was inadmissible without statutory certificate under section 138C of Customs Act. The tribunal invalidated the Principal Commissioner's order rejecting transaction value, finding the electronic evidence unreliable. The printout extracted from secondary electronic source cannot be considered valid evidence. Consequently, the tribunal set aside the original order, dismissed the demand of differential duty, interest, and penalty, and allowed both appeals, effectively nullifying the original administrative determination based on procedurally defective electronic documentation.