https://www.taxtmi.com/article/detailed?id=14764 Electronic records in customs valuation are admissible only upon strict compliance with Section 138C. Secondary electronic evidence, including printouts or extracts from removable media, requires a mandatory certificate under Section 138C(4) identifying the document, the method of production and particulars of the device; oral evidence alone cannot substitute. The statutory definition of "computer" encompasses smartphones and tablets, and both authorities and assessees must ensure timely, properly drafted certification. Common lapses-late certificates, omitted extraction methods, and missing device details-undermine admissibility and the evidentiary value of such material. en-us Mon, 07 Jul 2025 08:44:00 +0530 Thu, 10 Jul 2025 17:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14764 Electronic records in customs valuation are admissible only upon strict compliance with Section 138C. Secondary electronic evidence, including printouts or extracts from removable media, requires a mandatory certificate under Section 138C(4) identifying the document, the method of production and particulars of the device; oral evidence alone cannot substitute. The statutory definition of "computer" encompasses smartphones and tablets, and both authorities and assessees must ensure timely, properly drafted certification. Common lapses-late certificates, omitted extraction methods, and missing device details-undermine admissibility and the evidentiary value of such material. Articles Customs - Import - Export - SEZ Mon, 07 Jul 2025 08:44:00 +0530 https://www.taxtmi.com/article/detailed?id=14764