CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements

Bhaijaan Stores Vs Commissioner of Customs (Import-II) (CESTAT Mumbai) Customs Undervaluation Allegation Fails Because DRI Email Printouts Were Held Inadmissible; CESTAT Quashes Penalties Because Cross-Examination and Witness Procedure Were Not Followed; Differential Customs Duty Demand Rejected Because Retracted Statements Lacked Corroborative Evidence; Customs Valuation Enhancement Invalid Because Earlier Bill of Entry Assessments Had Attained Finality; CESTAT Relies on Supreme Court-Backed Ruling to Strike Down Undervaluation Demand.  In , the Customs, Excise and Service Tax Appellate Trib...