https://www.taxtmi.com/caselaws?id=358745 The Tribunal set aside the impugned order, finding electronic evidence inadmissible due to non-compliance with Section 138C of the Customs Act, 1962. Failure to examine witnesses as per Section 138B weakened the Revenue's case. Appeals were allowed, and demands against the appellants were dismissed. 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 The Tribunal set aside the impugned order, finding electronic evidence inadmissible due to non-compliance with Section 138C of the Customs Act, 1962. Failure to examine witnesses as per Section 138B weakened the Revenue's case. Appeals were allowed, and demands against the appellants were dismissed. Case-Laws Customs Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358745