https://www.taxtmi.com/caselaws?id=767819 Where seized mobile phones and other electronic devices have been used to store evidentiary data, the data may be cloned onto a CD or pen drive with hash-value integrity safeguards, after which continued retention of the physical devices is unnecessary. The Court directed that the petitioners be allowed to remain present during copying, that verified copied data be preserved for use in adjudication and prosecution, and that documents downloaded from the devices and relied upon in show cause notices or complaints be supplied as relied upon material. It also indicated that the order should be circulated for consideration of a standard operating procedure for retrieval and preservation of data from seized devices. en-us Thu, 20 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767819 Where seized mobile phones and other electronic devices have been used to store evidentiary data, the data may be cloned onto a CD or pen drive with hash-value integrity safeguards, after which continued retention of the physical devices is unnecessary. The Court directed that the petitioners be allowed to remain present during copying, that verified copied data be preserved for use in adjudication and prosecution, and that documents downloaded from the devices and relied upon in show cause notices or complaints be supplied as relied upon material. It also indicated that the order should be circulated for consideration of a standard operating procedure for retrieval and preservation of data from seized devices. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767819