Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]

CESTAT ruled that the Excel sheet retrieved from a pen drive without a certificate under Section 138C of the Customs Act is inadmissible as evidence
By Kavi Priya - On May 17, 2025 7:04 am - 2 mins read
CESTAT - CESTAT New Delhi - Section 138C Customs Act - TAXSCAN

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an Excel sheet retrieved from a pen drive and printed without a certificate under Section 138C of the Customs Act, 1962, is inadmissible as evidence in customs proceedings. Composite Impex, an importer of automotive safety glass from China, and…

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