https://www.taxtmi.com/caselaws?id=442400 Electronic records and computer printouts relied on in customs proceedings must satisfy the statutory certificate requirement before they can be treated as reliable evidence. Here, the seized electronic material was held inadmissible because the prescribed certificate was not produced, so it could not support undervaluation. Statements recorded during investigation also could not sustain the demand or penalties where they were retracted and the persons concerned were not effectively cross-examined. The declared assessable value was further not liable to rejection because the earlier bill of entry assessments had attained finality and no independent corroborative evidence showed extra consideration. The demand and penalties were therefore unsustainable. en-us Fri, 25 Aug 2023 00:00:00 +0530 Wed, 18 Jun 2025 14:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442400 Electronic records and computer printouts relied on in customs proceedings must satisfy the statutory certificate requirement before they can be treated as reliable evidence. Here, the seized electronic material was held inadmissible because the prescribed certificate was not produced, so it could not support undervaluation. Statements recorded during investigation also could not sustain the demand or penalties where they were retracted and the persons concerned were not effectively cross-examined. The declared assessable value was further not liable to rejection because the earlier bill of entry assessments had attained finality and no independent corroborative evidence showed extra consideration. The demand and penalties were therefore unsustainable. Case-Laws Customs Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442400