admissibility of electronic records
Hash value is an electronic fingerprint; Section 63(4) BSA certificate requirement is valid: Supreme Court
The Court clarified that the Madras High Court’s view in R. v. B., (2024) 1 HCC (Mad) 531, requiring Part B to be signed exclusively by Section 79-A-notified Examiner of Electronic Evidence shall not operate as a binding precedent.
From Form to Substance: Reinterpreting Electronic Evidence under Section 138-C, Customs Act, 1962
by Rachit Jain*, Harshdeep Khurana** and Dhanur Gupta***