https://www.taxtmi.com/caselaws?id=123110 DRI-issued show cause notice was upheld because the officers were authorised as Customs officers and no jurisdictional prejudice was shown. Foreign documents, fax messages and seized material were accepted without formal diplomatic authentication or cross-examination, as the statutory oath procedure was treated as facilitative and the evidence was independently sourced and corroborated. On that material, undervaluation and misdeclaration of imported goods were proved on a preponderance of probability, supporting the differential duty and penalties. The Commissioner's order was sustained in substance and the appeals failed. en-us Wed, 27 Jun 2007 00:00:00 +0530 Thu, 06 Sep 2012 14:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123110 DRI-issued show cause notice was upheld because the officers were authorised as Customs officers and no jurisdictional prejudice was shown. Foreign documents, fax messages and seized material were accepted without formal diplomatic authentication or cross-examination, as the statutory oath procedure was treated as facilitative and the evidence was independently sourced and corroborated. On that material, undervaluation and misdeclaration of imported goods were proved on a preponderance of probability, supporting the differential duty and penalties. The Commissioner's order was sustained in substance and the appeals failed. Case-Laws Customs Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123110