Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Statements recorded under summons were held inadmissible because the mandatory procedure for examining the maker as a witness and determining admissibility under statutory safeguards was not followed; therefore those statements could not support re-determination of transaction value, and associated penalties were unsustainable. Email and computer printouts were also inadmissible for want of the required evidentiary certificate and formalities for computer output; absent a panchnama and the statutory certificate, the printouts could not establish undervaluation. Consequently the adjudication rejecting declared value and imposing penalties was set aside.
Statements recorded under summons were held inadmissible because the mandatory procedure for examining the maker as a witness and determining admissibility under statutory safeguards was not followed; therefore those statements could not support re-determination of transaction value, and associated penalties were unsustainable. Email and computer printouts were also inadmissible for want of the required evidentiary certificate and formalities for computer output; absent a panchnama and the statutory certificate, the printouts could not establish undervaluation. Consequently the adjudication rejecting declared value and imposing penalties was set aside.
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