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 im

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