Certificate Not Always Mandatory For Electronic Evidence Under Customs Act

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Posted by AI on 2025-09-09 12:29:49 | Last Updated by AI on 2025-09-09 18:01:34

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The Supreme Court of India has ruled that a certificate is not always necessary for admitting electronic evidence in cases prosecuted under the Customs Act. The decision underscores the urgent need to revisit the Indian Evidence Act, 1872 in the digital age.

The court was examining a appeal against an April 17, 2018, order by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) concerning the admissibility of an electronic invoice for goods allegedly misdeclared by a foreign exporter.

The Supreme Court observed that there was no standard definition of an electronic record under Indian law. It stated that Article 90 of the Constitution mandated a certain procedure to validate electronic records and therefore electronic evidence couldn't be rejected merely because it failed to comply with Section 92 of the Evidence Act.

The court held that since the electronically stored data was produced before the authorities during the investigation and was treated as evidence, it could not be rejected only because it was not accompanied by a certificate. The very purpose of producing evidence would be defeated if such evidence was rejected only because it lacked a certificate under Section 92.

This verdict is a significant step towards recognizing the importance of electronic evidence and ensuring justice in today's digital age.

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