Customs Act | Electronic Evidence Admissible Without S.138C(4) Certificate If Assessee's S.108 Statement Admits Contents : Supreme Court

The Supreme Court has ruled that "electronic evidence is admissible without a Section 138C(4) certificate" if the "assessee's Section 108 statement admits the contents." The court's decision, which is a significant victory for the government, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a company can be held responsible for the misdeeds of another person.