Customs Demand Set Aside Because Electronic Evidence Lacked Mandatory Certificate

S.N. Agrotech Vs C.C. (CESTAT Delhi) The case concerns the import of food items by three companies, including S.N. Agrotech, through various ports such as ICD Tughlakabad, Nhava Sheva, Mundra, and the Air Cargo Complex, New Delhi. The Directorate of Revenue Intelligence (DRI) received intelligence alleging that these importers were undervaluing their imported goods. On 16 June 2015, DRI officers conducted searches at business premises and residences of the Directors, seizing laptops, iPads, iPhones, printers used for affixing MRP labels, and other items. Statements of the Directors were record...