Digital Trade Facilitation Bill recognising electronic trade documents and enabling cross border trust services with legal validity and provider oblig...
Recorded statements under section 108 require the statutory...
Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation and penalty
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Recorded statements under section 108 require the statutory procedure under section 138B: the witness must be examined before the adjudicating authority, the authority must decide on admissibility, and the person against whom the statement is used must be afforded cross examination - otherwise the statements lack relevance and cannot be relied upon. Electronic records and computer printouts are inadmissible without compliance with section 138C and a certificate; absence of Panchnama and retraction of statements defeats reliance. Consequence: the tribunal set aside the revaluation and penalty and allowed the appeal.
Recorded statements under section 108 require the statutory procedure under section 138B: the witness must be examined before the adjudicating authority, the authority must decide on admissibility, and the person against whom the statement is used must be afforded cross examination - otherwise the statements lack relevance and cannot be relied upon. Electronic records and computer printouts are inadmissible without compliance with section 138C and a certificate; absence of Panchnama and retraction of statements defeats reliance. Consequence: the tribunal set aside the revaluation and penalty and allowed the appeal.
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