Supreme Court · 2025 INSC 1050 · Decided 20 August 2025
Additional Director General Adjudication, Directorate of Revenue Intelligence v. Suresh Kumar and CO. Impex PVT. LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1050 · [2025] 8 S.C.R. 2368
- Case number
- CIVIL APPEAL No. 11339/2018
- Decided
- 20 August 2025
- Bench
- J.B. PARDIWALA, K.V. VISWANATHAN (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 65B; Customs Act Section 138C(4), 108, 65B, 130E; Information Technology Act
Headnote
Whether the CESTAT erred in passing the impugned order setting aside the penalty imposed upon the respondents-assessees. Customs Act, 1962 - ss.138C(4), 108 - Evidence Compliance of s.138C(4) - Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence - Admissibility of electronic records - Case of the Revenue that the respondents (engaged in the business of importing branded food
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)