https://www.taxtmi.com/acts?id=1175 Micro films, facsimile copies and computer print outs are deemed documents under the Customs Act and are admissible without production of the original if the prescribed conditions are met. Computer print outs require regular use of the computer for storage or processing, ordinary-course supply of the information, proper operation during the relevant period, and reproduction or derivation from that supplied information. A responsible official's certificate may prove the manner of production, the device used and compliance with the statutory conditions. The section also treats successive or combined computers as a single computer and defines computer and derived information broadly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 10 Jun 2026 16:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1175 Micro films, facsimile copies and computer print outs are deemed documents under the Customs Act and are admissible without production of the original if the prescribed conditions are met. Computer print outs require regular use of the computer for storage or processing, ordinary-course supply of the information, proper operation during the relevant period, and reproduction or derivation from that supplied information. A responsible official's certificate may prove the manner of production, the device used and compliance with the statutory conditions. The section also treats successive or combined computers as a single computer and defines computer and derived information broadly. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1175