https://www.taxtmi.com/caselaws?id=238401 Computer printouts cannot support a duty demand unless the statutory conditions for computer-generated evidence are strictly met; here, the seized printouts were held inadmissible, the panchnama was doubtful, and the retracted statement lacked proper confrontation, so the demand on that basis failed. Contemporaneous import data also could not sustain the valuation because it was derived from inadmissible material and the lowest comparable value was not properly applied. LME prices of prime metal cannot be mechanically applied to imported aluminium scrap, so that valuation approach was rejected. The allegation of extra payment beyond transaction value was not independently established and was remitted for limited reconsideration, while the principal duty demand and penalties were set aside. en-us Tue, 16 Apr 2013 00:00:00 +0530 Fri, 07 Feb 2014 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238401 Computer printouts cannot support a duty demand unless the statutory conditions for computer-generated evidence are strictly met; here, the seized printouts were held inadmissible, the panchnama was doubtful, and the retracted statement lacked proper confrontation, so the demand on that basis failed. Contemporaneous import data also could not sustain the valuation because it was derived from inadmissible material and the lowest comparable value was not properly applied. LME prices of prime metal cannot be mechanically applied to imported aluminium scrap, so that valuation approach was rejected. The allegation of extra payment beyond transaction value was not independently established and was remitted for limited reconsideration, while the principal duty demand and penalties were set aside. Case-Laws Customs Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238401