https://www.taxtmi.com/caselaws?id=778927 Repeated opportunities of personal hearing were held sufficient where the noticee failed to file a defence reply for a long period and kept seeking adjournments, so the procedural objection failed. Excel sheets and email printouts taken from the appellant's own email account were treated as admissible and reliable electronic records because the appellant opened the account, printed the material and signed the printout; the section 65B objection was rejected on the facts. The statement recorded under section 108 was accepted as voluntary, and the evidence supported findings of undervaluation and misdeclaration, sustaining penalties under sections 112(a) and 114AA. Section 114AA was held not confined to exports and applies to false or incorrect declarations or documents used in import transactions. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778927 Repeated opportunities of personal hearing were held sufficient where the noticee failed to file a defence reply for a long period and kept seeking adjournments, so the procedural objection failed. Excel sheets and email printouts taken from the appellant's own email account were treated as admissible and reliable electronic records because the appellant opened the account, printed the material and signed the printout; the section 65B objection was rejected on the facts. The statement recorded under section 108 was accepted as voluntary, and the evidence supported findings of undervaluation and misdeclaration, sustaining penalties under sections 112(a) and 114AA. Section 114AA was held not confined to exports and applies to false or incorrect declarations or documents used in import transactions. Case-Laws Customs Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778927