https://www.taxtmi.com/caselaws?id=358745 Computer printouts and other electronic records used to prove under-valuation and misdeclaration were held inadmissible because no certificate under Section 138C of the Customs Act was produced. The provision was treated as pari materia to Section 65B of the Evidence Act, so electronic evidence could not be acted upon unless the statutory safeguards for source, authenticity, and reliability were satisfied. As the duty demand depended substantially on that electronic material, the demand could not be sustained. The impugned order was set aside and the appeals were allowed. en-us Tue, 17 Apr 2018 00:00:00 +0530 Thu, 13 Sep 2018 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358745 Computer printouts and other electronic records used to prove under-valuation and misdeclaration were held inadmissible because no certificate under Section 138C of the Customs Act was produced. The provision was treated as pari materia to Section 65B of the Evidence Act, so electronic evidence could not be acted upon unless the statutory safeguards for source, authenticity, and reliability were satisfied. As the duty demand depended substantially on that electronic material, the demand could not be sustained. The impugned order was set aside and the appeals were allowed. Case-Laws Customs Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358745