https://www.taxtmi.com/caselaws?id=753595 Statements recorded under Section 108 of the Customs Act and electronic printouts from email and WeChat were treated as voluntary and admissible because they were repeatedly acknowledged, not retracted, and corroborated by signed recovered records. Recovered parallel invoices and communications were relied on to show the actual price paid or payable, supporting rejection of declared transaction value under Rule 12 of the Customs Valuation Rules and sequential re-determination for live consignments. For past imports, however, the text notes that no specific parallel invoices or direct documentary evidence were available, so generalized value loading based on live consignments was not considered sufficient and the matter was remanded. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753595 Statements recorded under Section 108 of the Customs Act and electronic printouts from email and WeChat were treated as voluntary and admissible because they were repeatedly acknowledged, not retracted, and corroborated by signed recovered records. Recovered parallel invoices and communications were relied on to show the actual price paid or payable, supporting rejection of declared transaction value under Rule 12 of the Customs Valuation Rules and sequential re-determination for live consignments. For past imports, however, the text notes that no specific parallel invoices or direct documentary evidence were available, so generalized value loading based on live consignments was not considered sufficient and the matter was remanded. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753595