https://www.taxtmi.com/caselaws?id=789472 Retractions of Section 108 statements, without cross-examination or independent corroboration, materially weaken their evidentiary value, and unverified electronic records cannot prove undervaluation of export consignments. The Department also had to establish a clear nexus showing that the appellants received additional consideration over and above the declared FOB value; the record did not show a reliable money trail or admissible proof of such receipt. In the absence of satisfactory evidence linking the appellants to extra consideration, the demand for differential customs duty and the related penalties were unsustainable. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789472 Retractions of Section 108 statements, without cross-examination or independent corroboration, materially weaken their evidentiary value, and unverified electronic records cannot prove undervaluation of export consignments. The Department also had to establish a clear nexus showing that the appellants received additional consideration over and above the declared FOB value; the record did not show a reliable money trail or admissible proof of such receipt. In the absence of satisfactory evidence linking the appellants to extra consideration, the demand for differential customs duty and the related penalties were unsustainable. Case-Laws Customs Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789472