https://www.taxtmi.com/caselaws?id=773173 Computer printouts and electronic records could not support rejection of declared customs value unless the statutory conditions for electronic evidence were met under Section 138C of the Customs Act, and witness statements were not reliable where the procedure under Section 138B was not followed and cross-examination was denied. The partners' statements were retracted, and no independent corroboration showed payment above invoice value. On these facts, undervaluation was not proved, the declared value could not be rejected, and the demand of differential duty, confiscation and penalties was unsustainable. en-us Mon, 16 Jun 2025 00:00:00 +0530 Tue, 17 Jun 2025 14:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773173 Computer printouts and electronic records could not support rejection of declared customs value unless the statutory conditions for electronic evidence were met under Section 138C of the Customs Act, and witness statements were not reliable where the procedure under Section 138B was not followed and cross-examination was denied. The partners' statements were retracted, and no independent corroboration showed payment above invoice value. On these facts, undervaluation was not proved, the declared value could not be rejected, and the demand of differential duty, confiscation and penalties was unsustainable. Case-Laws Customs Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773173