Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation and penalty

Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation and penalty https://www.taxtmi.com/highlights?id=96749 Recorded statements under section 108 require the statutory procedure under section 138B: the witness must be examined before the adjudicating authority, the authority must decide on admissibility, and the person against whom the statement is used must be afforded cross examination - otherwise the statements lack relevance and cannot be relied upon. Electronic records and computer printouts are inadmissible without compliance with section 138C and a certificate; absence of Panchnama and retraction of statements defeats reliance. Consequence: the tribunal set aside the revaluation and penalty and allowed the appeal. en-us Tue, 10 Feb 2026 07:46:24 +0530 Tue, 10 Feb 2026 07:46:26 +0530 TaxTMI RSS Generator Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation and penalty https://www.taxtmi.com/highlights?id=96749 Recorded statements under section 108 require the statutory procedure under section 138B: the witness must be examined before the adjudicating authority, the authority must decide on admissibility, and the person against whom the statement is used must be afforded cross examination - otherwise the statements lack relevance and cannot be relied upon. Electronic records and computer printouts are inadmissible without compliance with section 138C and a certificate; absence of Panchnama and retraction of statements defeats reliance. Consequence: the tribunal set aside the revaluation and penalty and allowed the appeal. Highlights Customs Tue, 10 Feb 2026 07:46:24 +0530 https://www.taxtmi.com/highlights?id=96749