https://www.taxtmi.com/caselaws?id=773785 CESTAT New Delhi Larger Bench held that customs duty under section 14 of the Customs Act can be determined based on transaction value reflected in invoices retrieved from importer's email account, even when different invoice was filed with Bill of Entry. The Tribunal rejected the earlier Division Bench decision that email invoices cannot substantiate mis-declaration cases. Court reasoned that Customs Act and 2007 Valuation Rules permit proper officer to consider email invoices for verification purposes, and such invoices relating to same consignment are most identical for valuation. Appeals remanded to Division Bench for merit determination. en-us Wed, 25 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 13:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773785 CESTAT New Delhi Larger Bench held that customs duty under section 14 of the Customs Act can be determined based on transaction value reflected in invoices retrieved from importer's email account, even when different invoice was filed with Bill of Entry. The Tribunal rejected the earlier Division Bench decision that email invoices cannot substantiate mis-declaration cases. Court reasoned that Customs Act and 2007 Valuation Rules permit proper officer to consider email invoices for verification purposes, and such invoices relating to same consignment are most identical for valuation. Appeals remanded to Division Bench for merit determination. Case-Laws Customs Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773785