https://www.taxtmi.com/caselaws?id=785539 Admissibility and reliance on witness statements and electronic records in customs valuation disputes are constrained by statutory evidentiary safeguards; an authority must examine a maker of a statement, form an opinion on admissibility, and allow cross-examination before that statement may be used to alter declared transaction value, otherwise it is inadmissible. Electronic records and computer printouts require prescribed certification and procedural compliance before they can be relied upon; absence of certificate, lack of panchnama, and retraction of statements undermine their evidentiary value. Noncompliance with these evidentiary requirements precludes sustaining re-determination of transaction value and related penalties. en-us Tue, 20 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785539 Admissibility and reliance on witness statements and electronic records in customs valuation disputes are constrained by statutory evidentiary safeguards; an authority must examine a maker of a statement, form an opinion on admissibility, and allow cross-examination before that statement may be used to alter declared transaction value, otherwise it is inadmissible. Electronic records and computer printouts require prescribed certification and procedural compliance before they can be relied upon; absence of certificate, lack of panchnama, and retraction of statements undermine their evidentiary value. Noncompliance with these evidentiary requirements precludes sustaining re-determination of transaction value and related penalties. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785539