Imported Goods Valuation Case: Pen Drive Evidence Deemed Inadmissible Due to Non-Compliance with Legal Procedures.

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....Valuation of imported goods - the EXCEL sheets in the pen drive as well as the invoices recovered during the searches - Section 65B of the Evidence Act - There is nothing on record to show that the procedure prescribed under section 65B of the Evidence Act, section 3 of the Information Technology Act, 2000 or section 138C of the Customs Act were followed. Learned Departmental representative could not also produce anything on record to show that these were followed. Therefore, the pen-drive is inadmissible as evidence despite the vital information which it contained and which was relied upon by the Revenue. - AT....