https://www.taxtmi.com/caselaws?id=786249 Statements recorded under the customs summons power are admissible only if the statutory procedure requiring examination by the adjudicating authority and a subsequent decision on admissibility is followed; where admitted, the affected party must be given opportunity for cross examination - failure to follow this procedure renders such statements irrelevant, and they cannot support re determination of transaction value. Computer printouts and electronic records require statutory authentication and accompanying Panchnama or certificate; absence of such compliance makes them inadmissible. For these reasons the valuation determination and penalty were set aside and the appeal allowed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786249 Statements recorded under the customs summons power are admissible only if the statutory procedure requiring examination by the adjudicating authority and a subsequent decision on admissibility is followed; where admitted, the affected party must be given opportunity for cross examination - failure to follow this procedure renders such statements irrelevant, and they cannot support re determination of transaction value. Computer printouts and electronic records require statutory authentication and accompanying Panchnama or certificate; absence of such compliance makes them inadmissible. For these reasons the valuation determination and penalty were set aside and the appeal allowed. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786249