https://www.taxtmi.com/caselaws?id=785341 Relevance and admissibility of statements recorded under statutory interrogation, admissibility of electronic records and computer printouts, and compliance with prescribed certification for electronic evidence were examined; the note concludes that oral statements recorded during interrogation which were subsequently retracted, and electronic printouts without formal panchnama or required certification, lacked requisite evidentiary weight to justify rejection and re-determination of declared transaction value under the valuation rules, and that mandatory procedural safeguards including examination of witnesses and opportunity for cross-examination must be respected, resulting in the unsustainability of value reassessment and penalties where these requirements were unmet. 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 Relevance and admissibility of statements recorded under statutory interrogation, admissibility of electronic records and computer printouts, and compliance with prescribed certification for electronic evidence were examined; the note concludes that oral statements recorded during interrogation which were subsequently retracted, and electronic printouts without formal panchnama or required certification, lacked requisite evidentiary weight to justify rejection and re-determination of declared transaction value under the valuation rules, and that mandatory procedural safeguards including examination of witnesses and opportunity for cross-examination must be respected, resulting in the unsustainability of value reassessment and penalties where these requirements were unmet. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785341