Electronic Evidence Admissible; Demand Confirmed, Penalties on Directors Set Aside Due to Lack of Involvement.

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....Demand of duty and Levy of penalty - Levy of penalty on Director - Clandestine removal - The demand was based on data printouts retrieved from a third party's computer, which the Appellant contested, citing procedural irregularities. However, the Tribunal found the electronic evidence admissible as it was certified by the Forensic Department. Additionally, the Appellant failed to provide evidence to counter the allegations, leading to the confirmation of the demand. Regarding the imposition of penalties on the directors, the Tribunal noted the lack of personal involvement and shifted the burden of proof to the Appellant. As there was no evidence implicating the directors, the penalties were set aside.....