https://www.taxtmi.com/caselaws?id=771016 CESTAT New Delhi set aside the Principal Commissioner's order rejecting transaction value of imported iron screws from China. The tribunal found email printouts inadmissible as they were not taken during panchnama recording and lacked proper authentication under section 138C of Customs Act. The emails related to different suppliers and another importer, with no evidence that goods were of same quality or timeframe. Without admissible evidence, the transaction value rejection under rule 12 of 2007 Valuation Rules was unsustainable. Consequently, confiscation, redemption fine, and penalties were set aside, and appeals were allowed. en-us Mon, 19 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771016 CESTAT New Delhi set aside the Principal Commissioner's order rejecting transaction value of imported iron screws from China. The tribunal found email printouts inadmissible as they were not taken during panchnama recording and lacked proper authentication under section 138C of Customs Act. The emails related to different suppliers and another importer, with no evidence that goods were of same quality or timeframe. Without admissible evidence, the transaction value rejection under rule 12 of 2007 Valuation Rules was unsustainable. Consequently, confiscation, redemption fine, and penalties were set aside, and appeals were allowed. Case-Laws Customs Mon, 19 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771016