https://www.taxtmi.com/caselaws?id=775018 Electronic records in customs adjudication require strict compliance with Section 138C, including the prescribed certificate; reconstructed DVD material and computer printouts without that safeguard are inadmissible. Statements require compliance with Section 138B and effective cross-examination, while uncorroborated co-accused statements and retracted statements cannot independently support penalties. Contradictory witness accounts unsupported by email, booking, freight, or other records lack reliability. Call-detail records that do not establish relevant communications, subscriber identity, or supporting location evidence do not connect a person to the alleged offence. Alleged pecuniary benefit also requires proof beyond uncorroborated statements. Penalties under the Customs Act cannot rest on inadmissible electronic material or uncorroborated oral evidence. en-us Thu, 10 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 12:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775018 Electronic records in customs adjudication require strict compliance with Section 138C, including the prescribed certificate; reconstructed DVD material and computer printouts without that safeguard are inadmissible. Statements require compliance with Section 138B and effective cross-examination, while uncorroborated co-accused statements and retracted statements cannot independently support penalties. Contradictory witness accounts unsupported by email, booking, freight, or other records lack reliability. Call-detail records that do not establish relevant communications, subscriber identity, or supporting location evidence do not connect a person to the alleged offence. Alleged pecuniary benefit also requires proof beyond uncorroborated statements. Penalties under the Customs Act cannot rest on inadmissible electronic material or uncorroborated oral evidence. Case-Laws Customs Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775018