https://www.taxtmi.com/caselaws?id=393781 Electronic records used in customs proceedings must satisfy statutory admissibility requirements, and a search panchnama will be unsafe where the manner of access, copying safeguards, and seizure process are not properly explained. The text further states that declared transaction value cannot be rejected unless the department proves a legally sustainable ground such as related-party dealings, flow-back, or other valid valuation exception with reliable corroboration. E-mails referring to quoted prices, without proof of actual payment or payable consideration, are insufficient to displace the declared value. It also notes that misdeclaration of country of origin does not independently sustain penalties where the valuation case fails and no separate legally supportable basis is established. en-us Fri, 13 Mar 2020 00:00:00 +0530 Mon, 23 Mar 2020 11:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393781 Electronic records used in customs proceedings must satisfy statutory admissibility requirements, and a search panchnama will be unsafe where the manner of access, copying safeguards, and seizure process are not properly explained. The text further states that declared transaction value cannot be rejected unless the department proves a legally sustainable ground such as related-party dealings, flow-back, or other valid valuation exception with reliable corroboration. E-mails referring to quoted prices, without proof of actual payment or payable consideration, are insufficient to displace the declared value. It also notes that misdeclaration of country of origin does not independently sustain penalties where the valuation case fails and no separate legally supportable basis is established. Case-Laws Customs Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393781