https://www.taxtmi.com/caselaws?id=785420 Admissibility of statements recorded under section 108 and of electronic printouts was examined, with emphasis on mandatory procedural safeguards for admission and certification of electronic evidence; the impugned reliance on uncertified printouts shown to respondents, without proof of how or by whom printouts were taken or certified, failed the required evidentiary and chain-of-custody standards, and thus could not support findings of undervaluation or consequent duty and penalty demands. For these reasons the reassessment of declared value and confirmation of differential duty and penalties based on those printouts could not be sustained, and the appeals were allowed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 18:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785420 Admissibility of statements recorded under section 108 and of electronic printouts was examined, with emphasis on mandatory procedural safeguards for admission and certification of electronic evidence; the impugned reliance on uncertified printouts shown to respondents, without proof of how or by whom printouts were taken or certified, failed the required evidentiary and chain-of-custody standards, and thus could not support findings of undervaluation or consequent duty and penalty demands. For these reasons the reassessment of declared value and confirmation of differential duty and penalties based on those printouts could not be sustained, and the appeals were allowed. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785420