HomeIndirect TaxesDRI’s Failure To Properly Seal The CPU Rendered Electronic...

DRI’s Failure To Properly Seal The CPU Rendered Electronic Evidence Unreliable: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the failure of Directorate General of Foreign Trade (DGFT) to properly seal the CPU rendered electronic evidence unreliable. The bench of Dr. Rachna Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) electronic evidence retrieved from an unsealed CPU was…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.