https://www.taxtmi.com/caselaws?id=437213 Confiscation and penalty for alleged misdeclaration of imported paper cup machines were treated as unsustainable because the WhatsApp data was held inadmissible and unreliable without a proper panchnama and the required electronic evidence certificate, while the alleged hawala operator's retracted statement was not tested by examination or cross-examination. The declared transaction value was also not displaced, as Revenue did not follow the valuation hierarchy, relied on unauthenticated material, and used non-comparable pricing evidence. The discussion concludes that customs valuation and misdeclaration findings must rest on reliable admissible evidence and compliance with natural justice. en-us Fri, 28 Apr 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437213 Confiscation and penalty for alleged misdeclaration of imported paper cup machines were treated as unsustainable because the WhatsApp data was held inadmissible and unreliable without a proper panchnama and the required electronic evidence certificate, while the alleged hawala operator's retracted statement was not tested by examination or cross-examination. The declared transaction value was also not displaced, as Revenue did not follow the valuation hierarchy, relied on unauthenticated material, and used non-comparable pricing evidence. The discussion concludes that customs valuation and misdeclaration findings must rest on reliable admissible evidence and compliance with natural justice. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437213