https://www.taxtmi.com/caselaws?id=791731 Electronic records and computer printouts could not sustain an undervaluation demand where the statutory conditions for admissibility under Section 138C of the Customs Act were not met. The statements relied on were retracted, lacked sufficient corroboration, and no cross-examination was afforded to relevant witnesses. Following its earlier decision in the same investigation, as affirmed by the Supreme Court, the Tribunal held that the evidentiary defects equally applied here. In the absence of lawful proof of undervaluation, the enhanced value, differential duty, confiscation, and penalties were held unsustainable. en-us Tue, 12 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791731 Electronic records and computer printouts could not sustain an undervaluation demand where the statutory conditions for admissibility under Section 138C of the Customs Act were not met. The statements relied on were retracted, lacked sufficient corroboration, and no cross-examination was afforded to relevant witnesses. Following its earlier decision in the same investigation, as affirmed by the Supreme Court, the Tribunal held that the evidentiary defects equally applied here. In the absence of lawful proof of undervaluation, the enhanced value, differential duty, confiscation, and penalties were held unsustainable. Case-Laws Customs Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791731