https://www.taxtmi.com/caselaws?id=770767 Customs demand and penalty cannot be sustained on unsigned electronic printouts and invoices recovered from storage devices when the statutory certificate for computer output is absent and the material is not independently corroborated. Unauthenticated electronic records, unsupported statements, and lack of proof of any additional payment or parallel invoicing were treated as insufficient to establish undervaluation. Where the foundation allegation fails, liability cannot be fastened on a consignment agent merely on the basis of uncorroborated statements, and the penalty also fails. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770767 Customs demand and penalty cannot be sustained on unsigned electronic printouts and invoices recovered from storage devices when the statutory certificate for computer output is absent and the material is not independently corroborated. Unauthenticated electronic records, unsupported statements, and lack of proof of any additional payment or parallel invoicing were treated as insufficient to establish undervaluation. Where the foundation allegation fails, liability cannot be fastened on a consignment agent merely on the basis of uncorroborated statements, and the penalty also fails. Case-Laws Customs Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770767