Electronic evidence admissibility in customs proceedings: contemporaneous extraction records and Section 108 statements can satisfy the certificate requirement.
The Court held that contemporaneous extraction/printing records, device particulars, and un-retracted Section 108 statements acknowledging computer printouts can constitute substantive due compliance with Section 138C(4) of the Customs Act, 1962; a certificate not in prescribed format will not automatically invalidate admissibility where authenticity is not disputed, while other statutory evidentiary issues (including Section 138B) remain open for adjudication.