Certificate u/s 36B of Central Excise Act is Mandatory for Admissibility of Printouts fom Seized Electronic Evidence :CESTAT [Read Order]
The Tribunal pointed out that the printout was taken from secondary evidence, specifically the pen drive, which, according to section 138C of the Customs Act, could not have been used as evidence in the absence of a certificate.
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that printouts of confiscated electronic evidence cannot be admitted without a certificate, as required by Section 36B of the Central Excise Act. Relief for Samsung: CESTAT Rules Imported ‘Assembly Front’ Falls Under ‘Display Assembly’ for Customs Duty Exemption [Read…
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