https://www.taxtmi.com/caselaws?id=777587 SC held that compliance with s.138C(4) of the Customs Act, 1962 may be satisfied by the record of proceedings and statements recorded under s.108 when those documents, together with responses to show-cause notices, demonstrate due compliance even if a formal certificate in strict terms is absent. The court recognized relevance of ss.65A/65B and definitions in the IT Act for electronic evidence. Since s.108 statements were not retracted or disputed, their use for compliance was upheld. Matter remitted to the tribunal; Revenue appeals partly allowed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777587 SC held that compliance with s.138C(4) of the Customs Act, 1962 may be satisfied by the record of proceedings and statements recorded under s.108 when those documents, together with responses to show-cause notices, demonstrate due compliance even if a formal certificate in strict terms is absent. The court recognized relevance of ss.65A/65B and definitions in the IT Act for electronic evidence. Since s.108 statements were not retracted or disputed, their use for compliance was upheld. Matter remitted to the tribunal; Revenue appeals partly allowed. Case-Laws Customs Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777587