Electronic evidence recovered from mobile phones, including...

Electronic evidence recovered from mobile phones, including spreadsheets, WhatsApp material and ledger data, could not establish customs undervaluation where it was selectively used, lacked forensic verification and corroboration, and relied on retracted statements without examination. Declared transaction values could not be rejected or residual valuation applied without assessing unrebutted contemporaneous import data and evidence specific to each import; extrapolation was insufficient. Consequently, undervaluation demands and related liabilities failed. Preferential tariff concessions were unavailable for identified consignments supported by certificates of origin not authenticated by the issuing authority, so customs duty and interest remained payable on those consignments. Importers were not liable to penalty absent proof of involvement or collusion in obtaining the non-authentic certificates.