SC on Customs Duty Evasion Case: Compliance of Section 138C(4) Key Factor

Additional Director General Adjudication Vs Suresh Kumar And Co. Impex Pvt. Ltd. & Ors. (Supreme Court of India) Supreme Court reviews CESTAT order in Suresh Kumar & Co. Impex case, emphasizing that electronic evidence compliance under Section 138C(4) can be satisfied through signed records and statements. The Supreme Court of India addressed appeals filed by the Revenue under Section 130E of the Customs Act, 1962 challenging the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, which had allowed appeals filed by Suresh Kumar & Co. Impex Pvt. L...