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customs proceedings

Section 138-C electronic evidence

Experts Corner Lakshmikumaran & Sridharan

From Form to Substance: Reinterpreting Electronic Evidence under Section 138-C, Customs Act, 1962

by Rachit Jain*, Harshdeep Khurana** and Dhanur Gupta***

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Published on June 19, 2026June 19, 2026By Editor

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