Customs revaluation and penalties upheld as proportionate under Section 114AA with statutory timelines and fair hearing

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....CESTAT dismissed the appeal and upheld the impugned order confirming re-determination of customs values and imposition of penalties. The Tribunal found no breach of natural justice, noting multiple personal-hearing opportunities and protracted non-cooperation by the appellant; the adjudicator lawfully concluded the matter within statutory timeframes. Electronic documents derived from the appellant's email and printed during inspection were held authentic and admissible; the testimonial statement was accepted as voluntary. Section 114AA was construed to extend to the facts of the case, and the penalty cap (not exceeding five times the mis-declared goods' value) rendered the imposed Rs. 30,00,000 proportionate to the declared value of Rs. 36,01,70,703.....