K. Anpazhakan Member (Technical)

Admissibility of electronic evidence
Case BriefsTribunals/Commissions/Regulatory Bodies

“The case of the Revenue, which is based on documents retrieved from CPUs, computers or pen drives and various statements recorded during the course of investigation, which have been found to be inadmissible as evidence, to allege clandestine removal of goods, cannot be sustained.”

Reconstructed DVD inadmissible as evidence
Case BriefsTribunals/Commissions/Regulatory Bodies

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.