Electronic Records from Seized Devices Admissible Despite Absence of S.138C(4) Certificate if Taxpayer Admits Contents u/s 108 of Customs: Supreme Court

The Supreme Court has ruled that "electronic records from seized devices are admissible" without a certificate if the "taxpayer 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. The court’s decision is a crucial reminder to all businesses that they must be diligent in their dealings. The court's decision is a significant step towards a more digitized and efficient tax system.