https://www.taxtmi.com/caselaws?id=785605 The text addresses admissibility of statements and electronic records in customs adjudication, holding that statements recorded under the power to summon must be first examined as witnesses and only admitted after the adjudicating authority forms an opinion on admissibility, with the opposing party then being entitled to cross-examine; consequently such statements cannot be relied upon if this procedure is not followed. Computer printouts and emails require appropriate preservation formalities (including panchnama) before being admitted as proof by electronic records, and retracted statements lack probative value; failure to satisfy these requirements precludes rejection of declared transaction value and re-determination of value. en-us Tue, 20 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785605 The text addresses admissibility of statements and electronic records in customs adjudication, holding that statements recorded under the power to summon must be first examined as witnesses and only admitted after the adjudicating authority forms an opinion on admissibility, with the opposing party then being entitled to cross-examine; consequently such statements cannot be relied upon if this procedure is not followed. Computer printouts and emails require appropriate preservation formalities (including panchnama) before being admitted as proof by electronic records, and retracted statements lack probative value; failure to satisfy these requirements precludes rejection of declared transaction value and re-determination of value. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785605