https://www.taxtmi.com/caselaws?id=791677 Electronic records used in customs adjudication must satisfy the mandatory statutory certificate requirement; printouts and WhatsApp chats taken from devices are inadmissible without it, and uncorroborated statements cannot cure that defect. Country of origin certificates cannot be rejected unless shown to be fake or otherwise legally invalid through proper verification, and alleged foreign origin cannot rest only on inadmissible electronic material and unsupported statements. Re-determination of value also requires reliable contemporaneous evidence of under-valuation or extra consideration; proforma invoices alone are insufficient. On this analysis, the demand, valuation enhancement, rejection of origin certificates, and penalties are unsustainable. en-us Thu, 14 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791677 Electronic records used in customs adjudication must satisfy the mandatory statutory certificate requirement; printouts and WhatsApp chats taken from devices are inadmissible without it, and uncorroborated statements cannot cure that defect. Country of origin certificates cannot be rejected unless shown to be fake or otherwise legally invalid through proper verification, and alleged foreign origin cannot rest only on inadmissible electronic material and unsupported statements. Re-determination of value also requires reliable contemporaneous evidence of under-valuation or extra consideration; proforma invoices alone are insufficient. On this analysis, the demand, valuation enhancement, rejection of origin certificates, and penalties are unsustainable. Case-Laws Customs Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791677