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of <h1>Section 138C Validates Digital Copies as Evidence Under Customs Act, 1962: Conditions and Certification Required</h1> Section 138C of the Customs Act, 1962, addresses the admissibility of microfilms, facsimile copies, and computer printouts as documents and evidence. It allows these forms of documents to be deemed as valid evidence without needing the original, provided certain conditions are met. These conditions include the regular use of the computer for storing or processing information, proper functioning of the computer, and the information being supplied in the ordinary course of activities. A certificate signed by a responsible official can authenticate the document's production. The section defines a computer and outlines how information is supplied and processed.
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