Electronic printouts, recovered emails and retracted statements...

Electronic printouts, recovered emails and retracted statements could not sustain an allegation of undervaluation where statutory requirements for admissibility of electronic evidence were not met and cross-examination was not properly afforded. Following its earlier decision in the same investigation, and the Supreme Court's dismissal of the department's challenge, CESTAT held that such uncorroborated material was insufficient to justify enhancement of value, differential duty, confiscation or penalties. The impugned appellate order was therefore set aside and the appeals were allowed with consequential relief.