https://www.taxtmi.com/caselaws?id=166674 Photostat copies of invoices carrying the United Kingdom origin certificate were accepted as secondary evidence for preferential customs assessment where their authenticity was not in doubt. Applying the principle reflected in Illustration (a) to Section 63 of the Indian Evidence Act, 1872, the appellate authority held that a photo copy of an original may prove its contents if the original is shown to be the source and no suspicion surrounds the copy. The prior acceptance of similar copies for other instalments and the absence of any circumstance casting doubt on genuineness supported admissibility, so rejection of the refund claim solely because originals were not produced was unsustainable. en-us Wed, 24 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 14:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166674 Photostat copies of invoices carrying the United Kingdom origin certificate were accepted as secondary evidence for preferential customs assessment where their authenticity was not in doubt. Applying the principle reflected in Illustration (a) to Section 63 of the Indian Evidence Act, 1872, the appellate authority held that a photo copy of an original may prove its contents if the original is shown to be the source and no suspicion surrounds the copy. The prior acceptance of similar copies for other instalments and the absence of any circumstance casting doubt on genuineness supported admissibility, so rejection of the refund claim solely because originals were not produced was unsustainable. Case-Laws Customs Wed, 24 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166674