https://www.taxtmi.com/caselaws?id=451090 CESTAT Ahmedabad allowed the appeal challenging enhancement of declared value of imported stamping foils. The department's case relied primarily on director's statement dated 13.10.2010 and data retrieved from seized hard disk. The tribunal found the initial statement was recorded under duress/coercion, evidenced by medical records of injuries and subsequent retraction. The department failed to prove the statement was voluntary through proper examination by adjudicating authority. Additionally, no evidence existed of excess payments or remittances. The tribunal held that Customs Valuation Rules must be followed sequentially and electronic evidence requires compliance with Section 138C conditions, which weren't met. The enhancement order was set aside. en-us Mon, 18 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451090 CESTAT Ahmedabad allowed the appeal challenging enhancement of declared value of imported stamping foils. The department's case relied primarily on director's statement dated 13.10.2010 and data retrieved from seized hard disk. The tribunal found the initial statement was recorded under duress/coercion, evidenced by medical records of injuries and subsequent retraction. The department failed to prove the statement was voluntary through proper examination by adjudicating authority. Additionally, no evidence existed of excess payments or remittances. The tribunal held that Customs Valuation Rules must be followed sequentially and electronic evidence requires compliance with Section 138C conditions, which weren't met. The enhancement order was set aside. Case-Laws Customs Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451090