2025 (3) TMI 1205

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....ers - Rakesh Kumar Gupta and Vibhuti Bhushan Das under Article 226 and 227 of the Constitution of India seeking issuance of an appropriate writ directing the Respondent to release the electronic devices of the Petitioners. 3. The Respondent-Directorate of Revenue Intelligence (hereinafter 'DRI') received intelligence in respect of smuggling of substantial quantity of foreign origin gold in a completely concealed manner through triangular valves. 4. Upon intelligence being received, in May 2022, the DRI took action and seized the goods. The freight forwarding was handled by M/s ECG Easy Connect Logistics Pvt. Ltd of which the Petitioners are the Directors. 5. The statement of Mr. Rakesh Kumar Gupta was recorded under Section 108 of ....

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....y Mr. Ojha, ld. Counsel that the Department is in the process of filing prosecution complaints against the Petitioners. 10. The mode and manner of proving electronic data is well-established both under statutes as also in several judgments. Some guidance also exists in the Delhi High Court (Original Side) Rules, 2018which stipulates that electronic documents can be filed as under: "24. Reception of electronic evidence - A party seeking to tender any electronic record shall do so in a CD/ DVD/ Medium, encrypted with a hash value, the details of which shall be disclosed in a separate memorandum, signed by the party in the form of an affidavit. This will be tendered along with the encrypted CD/ DVD/ Medium in the Registry..." 11....