Printout from Pen Drive Invalid Without Section 138C Certificate – Customs Act

Composite Impex Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) CESTAT Delhi held that rejection of transaction value under rule 12 of Valuation Rules based on printout taken from pen drive is not tenable as evidence (i.e. printout taken from pen drive) is not supported with statutory compliance of producing mandatory certificate under section 138C of the Customs Act. Facts- The appellant imported Automotive Windshield (Automotive Safety Glass) of assorted sizes for various models by classifying them under Customs Tariff Item 7007 21 90 during the period 2015-18. An investigation ...