Email / quotations cannot be the basis for re-determining value of goods

H S Chadha Vs Commissioner of Customs (CESTAT Delhi) Mails and other electronic evidence cannot be relied upon to prove undervaluation in absence of compliance of provisions of Section 138C of the Act ibid as held by Anvar P. V  and S.N.Agrotech. It is trite law that statements can be relied upon only if they are voluntary and true. It can be seen from above that all the statements of the Director Shri H S Chadha recorded on 16.07.2014, 25.08.2014, 24.09.2014, 26.09.2014, 12.11.2014, are conflicting. There are many such instances in the statements of the appellants which have been brought to ...