https://www.taxtmi.com/article/detailed?id=14990 Statements recorded under indirect tax statutes may be admissible but are relevant only if procedural prerequisites are met: the declarant must be examined as a witness before the adjudicating authority, the authority must form a reasoned opinion on admission after testing voluntariness and truth, and affected parties must be given opportunity to make submissions. Electronic records require statutory certification as a condition precedent to admissibility. Where serious financial or criminal consequences arise, a qualified preponderance or clear and convincing standard is applied to rebut presumptions or establish mala fides. en-us Fri, 22 Aug 2025 08:36:32 +0530 Fri, 22 Aug 2025 08:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14990 Statements recorded under indirect tax statutes may be admissible but are relevant only if procedural prerequisites are met: the declarant must be examined as a witness before the adjudicating authority, the authority must form a reasoned opinion on admission after testing voluntariness and truth, and affected parties must be given opportunity to make submissions. Electronic records require statutory certification as a condition precedent to admissibility. Where serious financial or criminal consequences arise, a qualified preponderance or clear and convincing standard is applied to rebut presumptions or establish mala fides. Articles Customs - Import - Export - SEZ Fri, 22 Aug 2025 08:36:32 +0530 https://www.taxtmi.com/article/detailed?id=14990