Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 108 Customs Act | Electronic Evidence Must Comply With Statutory Procedures to Sustain Duty Demand: CESTAT Hyderabad
CESTAT Hyderabad quashed a differential duty demand and penalties, ruling that electronic evidence like emails and statements under Section 108 of the Customs Act must strictly adhere to statutory compliance, including the right to cross-examination. The decision underscores that procedural lapses in evidence collection vitiate the validity of duty demands, impacting importers and customs authorities alike.