https://www.taxtmi.com/caselaws?id=771266 Secondary electronic records used to allege undervaluation in customs valuation are inadmissible unless the statutory certificate requirement is met, so a printout derived from electronic data could not be relied on. Statements recorded under section 108 of the Customs Act also could not be used as proof of contents without compliance with section 138B, including the prescribed evidentiary safeguards. Once those materials were excluded, the basis for rejecting transaction value and re-determining assessable value under the valuation rules fell away, and the consequential duty, interest, and penalties were unsustainable. The appeals therefore succeeded and the impugned valuation and penalty orders were set aside. en-us Thu, 15 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771266 Secondary electronic records used to allege undervaluation in customs valuation are inadmissible unless the statutory certificate requirement is met, so a printout derived from electronic data could not be relied on. Statements recorded under section 108 of the Customs Act also could not be used as proof of contents without compliance with section 138B, including the prescribed evidentiary safeguards. Once those materials were excluded, the basis for rejecting transaction value and re-determining assessable value under the valuation rules fell away, and the consequential duty, interest, and penalties were unsustainable. The appeals therefore succeeded and the impugned valuation and penalty orders were set aside. Case-Laws Customs Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771266