https://www.taxtmi.com/caselaws?id=785538 Relevancy and admissibility of recorded statements and electronic records under the Customs framework are addressed, holding that statements recorded under summons must be first examined as witnesses before the adjudicating authority, which must form an opinion on admissibility and permit cross-examination before such statements are admitted; failure to follow these mandatory procedures renders those statements inadmissible, and computer printouts/e-mail copies are inadmissible without compliance with prescribed certification and panchnama requirements. Consequent valuation re-determination and penalties based on non-compliant evidence cannot be sustained and were set aside. 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=785538 Relevancy and admissibility of recorded statements and electronic records under the Customs framework are addressed, holding that statements recorded under summons must be first examined as witnesses before the adjudicating authority, which must form an opinion on admissibility and permit cross-examination before such statements are admitted; failure to follow these mandatory procedures renders those statements inadmissible, and computer printouts/e-mail copies are inadmissible without compliance with prescribed certification and panchnama requirements. Consequent valuation re-determination and penalties based on non-compliant evidence cannot be sustained and were set aside. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785538