Appellant's Misdeclaration of Branded Caps Leads to Customs Duty Evasion; Electronic Evidence Admissible Without Certificate.

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....Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found - infringement of Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007. Reliability of electronic evidence retrieved from appellant's email discussed. Extended period of limitation applicable. Appellant suppressed/underdeclared value of goods based on excel sheets retrieved from email showing higher values than declared in Bills of Entry. Differential duty demand confirmed based on redetermined value. Electronic evidence admissible without certificate u/s 65B of Evidence Act as per Supreme Court's decision. Appellant manipulated invoices and misdeclared value in Bills of.........