72. . - An attested document not required by law to be attested may be proved as if it was unattested. =============... ... ...

71. . - If the attesting witness denies or does not recollect the execution of the document, its execution may be proved by other evidence. =============... ... ...

70. . - The admission of a party to an attested document of its execution by himself shall be sufficient proof of its execution as against him, though it be a document required by law to be attested. =============... ... ...

69. . - If no such attesting witness can be found, or if the document purports to have been executed in the United Kingdom, it must be proved that the attestation of one attesting witness at least is in his handwriting, and that the signature of the person executing the document is in the hand writing of that person. =============... ... ...

68. . - If a document is required by law to be attested, it shall not be used as evidence until one attesting witness at least has been called for the purpose of proving its execution, if there be an attesting witness alive, and subject to the process of the Court and capable of giving evidence: ^1[Provided that it shall not be necessary to call an attesting witness in proof of the execution of any document, not being a will, which has been registered in accordance with the provisions of the ... ... ...

^1[67A. Proof as to ^2[electronic signature]. - Except in the case of a secure ^2A[electronic signature], if the ^2B[electronic signature] of any subscriber is alleged to have been affixed to an electronic record the fact that such ^2C[electronic signature] is the ^2D[electronic signature] of the subscriber must be proved.]     *************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92 and the Second Schedule (w.e.f. 17-10-2000). 2. Subs. by Act 10 of 2009, s. 52,... ... ...

Section 67 requires proof of a person's signature or handwriting where a document is alleged to have been signed or written, wholly or partly, by that person. The party relying on the allegation must establish that the disputed signature or relevant handwriting is genuinely attributable to the alleged signer or writer.

Secondary evidence of a document's contents generally requires prior notice to produce the original to the party having possession or power over it, or to that party's attorney or pleader. Where no notice is legally prescribed, the Court may require reasonable notice. Notice may be dispensed with where the document is itself a notice, production is evidently required, the original was obtained by fraud or force, is in Court, its loss is admitted, or its holder is beyond the Court's process.

SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER For the Assessee : Shri M.K. Kulkarni For the Revenue : Shri Sardar Singh Meena ORDER PER R.S. SYAL, VP : This appeal filed by the assessee is directed against the order dated 31-03-2021 passed by the Pr. CIT-3, Pune u/s. 263 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the A.Y. 2016-17. 2. Briefly stated, the facts of the case are that the assessee furnished a re... ... ...

M. S. KARNIK, J. For the Applicant : Adv. Ayaz Khan a/w. Adv. S. S. Bhandary, Adv. Dilip Mishra For the State : Ms. Veera Shinde APP. API Sanjay Khandagale, ANC Kandivali P.C.: 1. Heard learned counsel for the applicant and learned APP for the State. 2. This is an application for bail in respect of the offence punishable under Sections 8(c) read with 20(c) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereafter "NDPS Act", for short) registered on 25/12/2021 vide... ... ...

^1[65B. . - (1) Notwithstanding anything contained in this Act, any information contained in an electronic record which is printed on a paper, stored, recorded or copied in optical or magnetic media produced by a computer (hereinafter referred to as the computer output) shall be deemed to be also a document, if the conditions mentioned in this section are satisfied in relation to the information and computer in question and shall be admissible in any proceedings, without further proof or product... ... ...

^1[65A. . - The contents of electronic records may be proved in accordance with the provisions of section 65B.]     *************** NOTES:- 1. Ins. by Act 21 of 2000, s. 92 and the Second Schedule (w.e.f. 17-10-2000). =============... ... ...

Secondary evidence may be admitted where an original is unavailable after required notice, has been lost or destroyed without fault, cannot readily be moved, or where its contents are admitted in writing. The admissible form varies by circumstance: written admissions are admissible for admitted contents; only certified copies may prove public documents or documents legally provable by certified copy; and a skilled examiner may prove the general result of numerous documents that cannot conveniently be examined.

National Assessment Centre Portal operates as a public digital repository supporting uniform and consistent Customs assessment under the Faceless Assessment framework. It provides searchable access to audit objections, advance rulings, judicial and quasi-judicial decisions, meeting records, advisories, alerts, circulars, and classification, valuation, and policy-related material. Importers, Customs brokers, and trade stakeholders may use these resources to obtain assessment references, support informed compliance, and reduce divergent practices. Authenticated departmental users have role-based functions to upload and manage assessment reports, policy references, audit objections, investigations, rulings, legal decisions, meeting records, no.....

Section 64 establishes the general evidentiary rule governing proof of documentary evidence: documents must ordinarily be proved through primary evidence. Departure from that requirement is permissible only in subsequently specified cases. Primary evidence remains the ordinary and mandatory mode for establishing documentary contents, while alternative forms of proof are confined exclusively to recognised exceptions in legally specified evidentiary circumstances.

Secondary evidence in documentary proof includes certified copies; copies produced through mechanical processes that inherently assure accuracy and copies compared with them; copies made from or compared with an original; counterparts relied on against parties who did not execute them; and oral accounts of document contents by a person who has personally seen the document.

Permission for a customs freight station to handle international transshipment of less-than-container-load containers and related operations is renewed for a further two years, up to 10 September 2028. The facility must comply with prescribed conditions and procedures under the applicable customs circulars, public notices, the Handling of Cargo in Customs Area Regulations, 2009, and the Customs Act, 1962. Any lapse in compliance may result in withdrawal of the permission without further notice.

Proper officers must verify applicable licences, permissions, registration certificates and other prescribed particulars against the relevant CDSCO checklist before granting Out-of-Charge for PGA-facilitated imports of cosmetics, drugs and medical devices. Importers, Customs Brokers and other stakeholders must upload mandatory compliance documents on e-SANCHIT to support expedited clearance. The verification requirement applies to the seven product categories covered by the prescribed checklists and takes effect immediately.

ICD-bound containers selected for scanning may be scanned at a Mobile Scanner regardless of their original allocation to a Drive Through Scanner, without further permission from the Container Scanning Division. Port Terminal Operators must ensure scanning before onward movement: containers from BMCT may use the nearest Mobile Scanner or DTCS02, while other terminals must use the designated Mobile Scanners. Containers reported clean are released under prescribed Customs procedures; suspicious containers must move to the nominated CFS for 100% examination. Operators must maintain records and submit consolidated weekly scanning reports each Monday. The arrangement takes immediate effect.

M. S. KARNIK, J. For the Applicant : Adv. Ayaz Khan For the State : Ms. Veera Shinde, APP PC Gitesh Kadam, DCB-CID, Unit-IX. P.C.: 1. Heard learned counsel for the applicant and learned APP for the State. 2. This is an application for bail in respect of the offence punishable under Sections 8(c), 20(c), 29 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereafter "NDPS Act", for short), registered vide C.R. No.15/2021 with Malavani Police Station and also vide C.R.... ... ...