Admissibility of Electronic Evidence

In a word that has gone quite digital, electronic evidence play a key role in most of the tax matters. J the App by JustIDT analyses the probable repercussions of what could be construed as a landmark judgement by the Honble Supreme Court. In the matter of Suresh Kumar Impex (2025), in Civil Appeals 11339-11342 of 2018 by way of order dated 20th August 2025, the Honble Apex Court held that while Section 138C(4) of the Customs Act mirrors Section 65B(4) of the Evidence Act, strict insistence on the certificate is unnecessary in Customs investigations, if authenticity is otherwise proved (seizure, forensic verification, Sec. 108 statements), electronic evidence remains admissible.