Electronic evidence admissibility requires statutory certification under Section 138C to validate secondary printouts, otherwise they are inadmissible.
Electronic records in customs valuation are admissible only upon strict compliance with Section 138C. Secondary electronic evidence, including printouts or extracts from removable media, requires a mandatory certificate under Section 138C(4) identifying the document, the method of production and particulars of the device; oral evidence alone cannot substitute. The statutory definition of "computer" encompasses smartphones and tablets, and both authorities and assessees must ensure timely, properly drafted certification. Common lapses-late certificates, omitted extraction methods, and missing device details-undermine admissibility and the evidentiary value of such material. (AI Summary)