Page 124 - DRI ANNUAL REPORT EBOOK

1. Electronic evidences under the Customs Act, 1962 – An Overview
1.1
With the exponential growth of use of computers and other electronic devices, manner of retrieval of electronic records and its admissibility has become very important. Electronic Evidences, like any other evidences are required to be admitted in any case before the quasi-judicial proceedings or in a competent court. Section 138C of the Act ibid is pari materia to Section 65B of Evidence Act, 1872 as held in the case of SN Agrotech ibid and therefore evidence in form of “computer printouts” etc. are required to meet the conditions precedent under Section 138C of the Customs Act, 1962.
1.2 It is interesting to note that Section 138C of the Customs Act, 162 came to be inserted by Act 29 of 1988 with effect from 1.7.1988 even much before the Information Technology Act, 2000 came to be enacted. The Information Technology Act, 2000 has also brought amendments in the Indian Penal Code, 1860, the Indian Evidence Act, 1872 and several other laws. The admissibility of electronic evidences under the Customs Act, 1962 are to be read with the judgments rendered by the Hon’ble Supreme Court, which are discussed as under:
1.3 Chapter IV (Section 59-60) of Evidence Act deals with Oral Evidence. Section 59 says that “All facts, except the [contents of documents or electronic records], may be proved by oral evidence”. “Documentary Evidence” have been dealt with in Chapter V (Section 61-90A) of the said Act. Section 61 requires that
the contents of documents may be proved by a ‘Primary Evidence’ or by a ‘Secondary Evidence’. Section 62 defines ‘Primary Evidence’ to mean “the document itself produced for the inspection of the Court”. Section 63 of the Act defines ‘Secondary Evidence’.
1.4 As per Section 3 of Indian Evidence Act, 1872, “documentary evidence” after the year 2000 amendment also includes “electronic records”. Section 65A & 65B were also incorporated in the Evidence Act in the same year. Section 65A is an enabling provision which provides that the contents of electronic records may be proved in accordance with provisions of Section 65B. Section 65B deals with the conditions and requirements about admissibility of electronic records.
1.5 In Anvar P.V vs. P.L Basheer & others, (2014) 10 SCC 473, the Hon’ble
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