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HomeIndirect TaxesWhatsApp Chats & Hard Disk Data Inadmissible Without S. 138C Certificate: CESTAT...

WhatsApp Chats & Hard Disk Data Inadmissible Without S. 138C Certificate: CESTAT Quashes Rs. 10.22 Crore Customs Demand

Indirect Taxes

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By Mariya Paliwala
WhatsApp Chats & Hard Disk Data Inadmissible Without S. 138C Certificate: CESTAT Quashes Rs. 10.22 Crore Customs Demand

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench has set aside a customs duty demand of over Rs. 10.22 crore raised holding that electronic evidence such as WhatsApp chats, hard disk data and printouts obtained during investigation could not be relied upon in the absence of mandatory certification under Section 138C of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ 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 her career as a freelance tax reporter in the leading online legal news companies.

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