Excel Sheet recovered email could be relied upon for valuation even without sec. 138C certificate

Royal Blankets Vs Principal Commissioner (CESTAT Delhi) Conclusion: An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when the document was printed or produced from a computer other than that of the assessee. Held: Assessee was a proprietorship firm of Nitin Khandelwal. During the investigation, it emerged that apart from imports by Wide Impex, there were also invoices pertaining to consignments imported by Royal Blankets (owned by Nitin) in the Exce...