Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Applicability of admissibility rules for investigation statements and electronic records in customs valuation is examined: statements recorded under interrogation provisions cannot be relied upon for rejecting declared transaction value where the certificate and procedural safeguards for electronic records were not complied with, and where statements were retracted; absence of a panchnama for email printouts and noncompliance with the certificate requirement for investigative statements rendered reliance on such material improper, making re-determination of value under valuation rules and consequent penalties unsustainable, resulting in setting aside the valuation rejection and penalty imposition.
Applicability of admissibility rules for investigation statements and electronic records in customs valuation is examined: statements recorded under interrogation provisions cannot be relied upon for rejecting declared transaction value where the certificate and procedural safeguards for electronic records were not complied with, and where statements were retracted; absence of a panchnama for email printouts and noncompliance with the certificate requirement for investigative statements rendered reliance on such material improper, making re-determination of value under valuation rules and consequent penalties unsustainable, resulting in setting aside the valuation rejection and penalty imposition.
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