https://www.taxtmi.com/caselaws?id=786334 Statements recorded under the power to summon cannot be treated as relevant evidence unless the statutory procedure for admitting investigative statements is followed, including examination as a witness and an opportunity for cross examination; accordingly such statements were held inadmissible and could not justify re determination of transaction value. Computer and email printouts require prescribed evidentiary formalities and a certificate for computer output and appropriate contemporaneous panchnama for digital evidence; absent these safeguards the printouts were inadmissible. The valuation reassessment and penalties based solely on those statements and printouts were set aside. en-us Tue, 20 Jan 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786334 Statements recorded under the power to summon cannot be treated as relevant evidence unless the statutory procedure for admitting investigative statements is followed, including examination as a witness and an opportunity for cross examination; accordingly such statements were held inadmissible and could not justify re determination of transaction value. Computer and email printouts require prescribed evidentiary formalities and a certificate for computer output and appropriate contemporaneous panchnama for digital evidence; absent these safeguards the printouts were inadmissible. The valuation reassessment and penalties based solely on those statements and printouts were set aside. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786334