https://www.taxtmi.com/caselaws?id=786768 Re-determination of transaction value and classification was rejected because the department failed to use contemporaneous reliable data and did not follow the procedural safeguards of Rule 12 and Section 14; outcome: valuation adjustments and reclassification set aside. Electronic records recovered from seized devices lacked statutory certification and were inadmissible; outcome: such electronic printouts excluded. Statements recorded under statutory interview provisions were relied upon without meeting evidentiary conditions and thus cannot support valuation; outcome: reliance on those statements rejected. Joint-and-several duty demands on multiple IEC holders were unlawful absent proof of joint importation; outcome: duty limited to the actual IEC holder. Corrigendum-imposed penalties and redemption fines were impermissible and struck down. en-us Tue, 17 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 11:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786768 Re-determination of transaction value and classification was rejected because the department failed to use contemporaneous reliable data and did not follow the procedural safeguards of Rule 12 and Section 14; outcome: valuation adjustments and reclassification set aside. Electronic records recovered from seized devices lacked statutory certification and were inadmissible; outcome: such electronic printouts excluded. Statements recorded under statutory interview provisions were relied upon without meeting evidentiary conditions and thus cannot support valuation; outcome: reliance on those statements rejected. Joint-and-several duty demands on multiple IEC holders were unlawful absent proof of joint importation; outcome: duty limited to the actual IEC holder. Corrigendum-imposed penalties and redemption fines were impermissible and struck down. Case-Laws Customs Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786768