https://www.taxtmi.com/caselaws?id=789365 Electronic records seized during investigation were treated as admissible when supported by statutory presumptions, the seizure record, the panchnama and contemporaneous extraction material; the challenge to tampering was rejected. A retracted statement was also held usable because it was independently corroborated by documentary records, electronic data and witness statements, and no convincing material showed it was involuntary. Section 16(6) of FEMA was treated as directory, so the alleged delay or non-compliance did not vitiate the adjudication. The contraventions were upheld, while the penalties were reduced on the facts and circumstances. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789365 Electronic records seized during investigation were treated as admissible when supported by statutory presumptions, the seizure record, the panchnama and contemporaneous extraction material; the challenge to tampering was rejected. A retracted statement was also held usable because it was independently corroborated by documentary records, electronic data and witness statements, and no convincing material showed it was involuntary. Section 16(6) of FEMA was treated as directory, so the alleged delay or non-compliance did not vitiate the adjudication. The contraventions were upheld, while the penalties were reduced on the facts and circumstances. Case-Laws FEMA Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789365