CESTAT Kolkata ruled that undisclosed emails cannot be used to prove country of origin for customs duty purposes. The claimant must have prior opportunity to rebut such evidence.
Undisclosed Emails Can't Prove Origin in Customs Cases
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has ruled that undisclosed emails cannot sustain customs allegations regarding the country of origin of imported goods. The Tribunal stressed that ex parte reliance on electronic records not shared during inquiry breaches principles of fair hearing.
The case involved allegations of misdeclaration of origin to evade customs duty. The department relied on emails retrieved from a third party but not disclosed to the appellant before the adjudication order. CESTAT noted that under Section 63 of the Bharatiya Sakshya Adhiniyam, 2023, electronic records must be accompanied by a certificate of authenticity and be made available for cross-examination.
"Non-disclosure of electronic evidence prior to order renders the proceeding vitiated,"the Tribunal held. The decision reinforces procedural fairness in customs investigations and mandates compliance with statutory deposition requirements under the BSA.
Citations
- M/s. Eastern Exports v. Commissioner of Customs (2026) CESTAT Kolkata
