9911796707
TMI Blog2025 (3) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... an Das under Article 226 and 227 of the Constitution of India seeking issuance of an appropriate writ directing the Respondent to release the electronic devices of the Petitioners. 3. The Respondent-Directorate of Revenue Intelligence (hereinafter 'DRI') received intelligence in respect of smuggling of substantial quantity of foreign origin gold in a completely concealed manner through triangular valves. 4. Upon intelligence being received, in May 2022, the DRI took action and seized the goods. The freight forwarding was handled by M/s ECG Easy Connect Logistics Pvt. Ltd of which the Petitioners are the Directors. 5. The statement of Mr. Rakesh Kumar Gupta was recorded under Section 108 of the Customs Act, 1962. Various devices are state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prosecution complaints against the Petitioners. 10. The mode and manner of proving electronic data is well-established both under statutes as also in several judgments. Some guidance also exists in the Delhi High Court (Original Side) Rules, 2018which stipulates that electronic documents can be filed as under: "24. Reception of electronic evidence - A party seeking to tender any electronic record shall do so in a CD/ DVD/ Medium, encrypted with a hash value, the details of which shall be disclosed in a separate memorandum, signed by the party in the form of an affidavit. This will be tendered along with the encrypted CD/ DVD/ Medium in the Registry..." 11. For the said purpose the Respondent may make a proper copy of the data from the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that persons from whom devices are seized can be returned the same, after the data is copied. The retention of the devices throughout the Show Cause Notice (hereinafter, 'SCN') proceedings and the prosecutions, unless essential, could then be avoided, as the devices themselves may become completely out-dated and retrieval of data from the same after a few years also becomes difficult. The proper copying of the data and retention of the same on Servers in the Customs Department would also make it accessible to the investigation officers as also other personnel. 16. Registry is directed to communicate this order to the OSD (Legal) Central Board of Indirect Taxes and Customs (hereinafter, 'CBIC')through email ([email protected] )in order to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
