https://www.taxtmi.com/caselaws?id=776390 Electronic invoices said to have been extracted from a mobile phone could not be relied on because the record did not establish proper recovery, authentication or compliance with the statutory requirements for electronic records, including a certificate for decrypted data. Customs duty reassessment based on those invoices also failed because the adjudication did not follow the prescribed valuation sequence after rejecting transaction value and did not displace the importer's contemporaneous import data with reasoned findings. On that evidentiary and valuation basis, the associated penalties, confiscation and redemption fine could not be sustained. en-us Thu, 07 Aug 2025 00:00:00 +0530 Sat, 09 Aug 2025 09:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776390 Electronic invoices said to have been extracted from a mobile phone could not be relied on because the record did not establish proper recovery, authentication or compliance with the statutory requirements for electronic records, including a certificate for decrypted data. Customs duty reassessment based on those invoices also failed because the adjudication did not follow the prescribed valuation sequence after rejecting transaction value and did not displace the importer's contemporaneous import data with reasoned findings. On that evidentiary and valuation basis, the associated penalties, confiscation and redemption fine could not be sustained. Case-Laws Customs Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776390