Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Admissibility of statements recorded under section 108 and electronic records requires strict compliance with the statutory procedural safeguards in sections 138B and 138C; the adjudicating authority must examine the witness, form an opinion on admissibility, and afford cross-examination, and electronic printouts must satisfy prescribed certification and panchnama formalities, failing which the doctrine of exclusion applies. Because these mandatory procedures were not followed and statements were retracted without proper formalities for email printouts, re-determination of transaction value under the Valuation Rules and penalties based on those records could not be sustained, leading to allowance of the appeals.
Admissibility of statements recorded under section 108 and electronic records requires strict compliance with the statutory procedural safeguards in sections 138B and 138C; the adjudicating authority must examine the witness, form an opinion on admissibility, and afford cross-examination, and electronic printouts must satisfy prescribed certification and panchnama formalities, failing which the doctrine of exclusion applies. Because these mandatory procedures were not followed and statements were retracted without proper formalities for email printouts, re-determination of transaction value under the Valuation Rules and penalties based on those records could not be sustained, leading to allowance of the appeals.
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