Unverified DVD inadmissible as evidence under Customs Act, 1962; can’t be used to implicate individual: CESTAT
Electronic record, in the form of the DVD could not be treated as admissible evidence, in the absence of any verification as to its genuineness, veracity or reliability from the original electronic device by/from which these are created, for the purpose of imposition of penalty under Section 114-AA, Customs Act, 1962.
