https://www.taxtmi.com/caselaws?id=785341 Statements recorded under section 108 of the Customs Act may support rejection of declared transaction value or penalties only after the maker is examined before the adjudicating authority, the authority records an opinion admitting the statement under section 138B(1)(b), and the affected party receives an opportunity for cross-examination. Computer-generated documents and email printouts require compliance with the conditions and certification requirements of section 138C to be admissible. In the absence of these safeguards, such statements and electronic records cannot validly support rejection of declared value, re-determination of value, or consequential penalties. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785341 Statements recorded under section 108 of the Customs Act may support rejection of declared transaction value or penalties only after the maker is examined before the adjudicating authority, the authority records an opinion admitting the statement under section 138B(1)(b), and the affected party receives an opportunity for cross-examination. Computer-generated documents and email printouts require compliance with the conditions and certification requirements of section 138C to be admissible. In the absence of these safeguards, such statements and electronic records cannot validly support rejection of declared value, re-determination of value, or consequential penalties. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785341