https://www.taxtmi.com/caselaws?id=261828 A certified true copy of an executed Technology Transfer Agreement may be treated as secondary evidence where the non-production of the original is satisfactorily explained and the copy is supported by a sworn affidavit from one of the signatories. The High Court noted that the original was stated to be untraceable despite diligent search and that the scanned archived copy represented the executed agreement. Because the document was central to the customs valuation dispute, the appellate order rejecting the claim without examining this material was set aside, and the matter was remanded for fresh consideration on merits after notice and hearing, with liberty to rely on the certified copy. en-us Tue, 30 Jun 2015 00:00:00 +0530 Mon, 05 Oct 2015 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261828 A certified true copy of an executed Technology Transfer Agreement may be treated as secondary evidence where the non-production of the original is satisfactorily explained and the copy is supported by a sworn affidavit from one of the signatories. The High Court noted that the original was stated to be untraceable despite diligent search and that the scanned archived copy represented the executed agreement. Because the document was central to the customs valuation dispute, the appellate order rejecting the claim without examining this material was set aside, and the matter was remanded for fresh consideration on merits after notice and hearing, with liberty to rely on the certified copy. Case-Laws Customs Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261828