https://www.taxtmi.com/caselaws?id=777587 Section 138C(4) of the Customs Act, 1962 requires a certificate identifying the electronic record, explaining how it was produced, and linking it to the device and conditions of production, in terms pari materia with Section 65B(4) of the Evidence Act. On the stated facts, the signed record of proceedings and un-retracted statements under Section 108 showed that the electronic material was produced and acknowledged during investigation, so there was substantial compliance. The view that there was total non-compliance was therefore unsustainable, and the remaining objections were left for the Tribunal to examine on remand. 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 Section 138C(4) of the Customs Act, 1962 requires a certificate identifying the electronic record, explaining how it was produced, and linking it to the device and conditions of production, in terms pari materia with Section 65B(4) of the Evidence Act. On the stated facts, the signed record of proceedings and un-retracted statements under Section 108 showed that the electronic material was produced and acknowledged during investigation, so there was substantial compliance. The view that there was total non-compliance was therefore unsustainable, and the remaining objections were left for the Tribunal to examine on remand. Case-Laws Customs Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777587