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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Clandestine Removal - data from the Hard Disk No. 2 was ...


Hard Disk Data on DVD Deemed Unreliable Evidence Due to Potential Tampering and Absence of Appellants During Extraction.

January 10, 2020

Case Laws     Central Excise     AT

Clandestine Removal - data from the Hard Disk No. 2 was retrieved on DVD - the said Hard Disk could have been tempered, therefore, cannot be relied upon as evidence inasmuch the said data has been retrieved without ensuring the presence of the appellants.

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