2026-VIL-411-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Admissibility of Electronic Records - The appellant challenged the penalties imposed on him under Section 114AA of the Customs Act, 1962 based on electronic records in the form of a DVD which was allegedly seized during the investigation, but was found to be broken and unavailable for verification – HELD - The electronic records cannot be treated as admissible evidence in the absence of verification of their genuineness, veracity or reliability from the original electronic device by/from which these were created, as required under Section 138C of the Customs Act. The Supreme Court in Anvar P.V. case held that without fulfilling the statutory requirements under Section 138C, the electronic records cannot be relied upon to impose penalty under Section 114AA - The electronic records in the form of the DVD cannot be relied upon as evidence to impose penalty on the appellant under Section 114AA - the penalties imposed on the appellant under Section 114AA of the Customs Act, 1962 are set aside and the appeal is allowed - Reliance on Retracted Statements – Apart from reliance placed by the Revenue on the retracted statements of a co-accused to implicate the appellant, no other concrete or corroborative evidence was placed on record by the Revenue to substantiate the allegations against the appellant. Relying on the decision in Jeen Bhavani International, the Tribunal held that the retracted statements cannot be the sole basis to implicate the appellant without any independent and cogent evidence. HELD that the retracted statements of Shri Jyoti Biswas cannot be relied upon to impose penalty on the appellant under Section 114AA.
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