Central Forensic Science Laboratories,( for
short CFST)Chandigarh. The CFSL retrieved data in the form of two audio
files. The appellants name appeared ... Chadha
and that of Respondent and forwarded them for further investigation to
CFSL for matching of the voice found in the audio files extracted from
Forensic Science Laboratory, (CFSL) New Delhi and
from Petroleum and Explosives Safety Organisation (PESO). Based
on the reports, the Department formed an opinion that ... physically examining the goods and appreciating the various
definitions of fireworks had formed the opinion as follows:
"Only the central red stick which
from one DVD to
another DVD. It requires burning tools
in the form of external software to
burn data into the DVD.
d. The seized ... seized DVD]
containing 20 audio files was sent to
CFSL, Chandigarh for forensic analysis
of 20 voice clips only, as reflected from
the RTI Reply
drive.
(ii)The copy of the report of the CFSL was also not given
to the respondent during or after examining him.
(iii) The ownership ... sent to the Central Forensic Laboratory who
retrieved its contents in the form of an EXCEL file. It is also the
case of the Revenue
data was taken and no data was taken in
the soft form. The forensic examination was conducted again on
30.07.2013 when the impugned audio file ... appellant which was taken on 05.08.2013, the same was
not accepted by CFSL Chandigarh for the simple reason that the
specimen voice
Vikash Kumar vs Kolkata-Prev on 6 February, 2026
IN THE CUSTOMS, EXCISE AND SERVICE
Vikash Kumar vs Kolkata-Prev on 6 February, 2026
IN THE CUSTOMS, EXCISE AND SERVICE
Vikash Kumar vs Kolkata-Prev on 6 February, 2026
IN THE CUSTOMS, EXCISE AND SERVICE
Vikash Kumar vs Kolkata-Prev on 6 February, 2026
IN THE CUSTOMS, EXCISE AND SERVICE
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CUSTOMS EXCISE & SERVICE TAX