https://www.taxtmi.com/caselaws?id=467721 Unauthenticated import invoices obtained from the Consulate, and not bearing the seal or signature of the competent authority, could not be treated as reliable evidence to support an undervaluation allegation. The evidentiary requirement under Section 138 of the Customs Act, 1962 demanded admissible and properly authenticated material, which was absent on the facts. As the invoices could not sustain the charge, the order dropping the undervaluation demand was upheld and the revenue challenge failed. en-us Thu, 13 Jul 2023 00:00:00 +0530 Tue, 31 Mar 2026 12:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467721 Unauthenticated import invoices obtained from the Consulate, and not bearing the seal or signature of the competent authority, could not be treated as reliable evidence to support an undervaluation allegation. The evidentiary requirement under Section 138 of the Customs Act, 1962 demanded admissible and properly authenticated material, which was absent on the facts. As the invoices could not sustain the charge, the order dropping the undervaluation demand was upheld and the revenue challenge failed. Case-Laws Customs Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467721