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

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has issued a ruling stating that an Excel sheet retrieved from a pen drive cannot be admitted as valid evidence in customs-related disputes if it lacks the necessary certification as mandated under Section 138C of the Customs Act. This decision emphasizes the critical importance of adhering to established procedural requirements when submitting digital evidence in legal proceedings related to customs matters. The CESTAT's ruling reinforces the need for proper authentication and certification of electronic records to ensure their admissibility and reliability as evidence in the resolution of disputes concerning import and export regulations.