Pravin A. Ranka vs Cc (Export) Nhavasheva on 10 February, 2020
9. Moreover, we find that the learned counsel for the
appellants has challenged the validity of the printouts
taken from the Laptop of Shri Jhingon on the point that
mandatory provisions and conditions of Section 138C of
Customs Act, 1962 have not been complied with. We find
that the Panchnama dated 25/04/2006 simply mentions
that the DRI officers also searched one Laptop of Shri
Tarun Jhingon and one CPU for further investigation.
Details of seized documents and laptop and CPU were
given in the Annexure to Panchnama. It is evident from
the Panchnama that the seizure of the Laptop was not in
15
Appeal Nos. C/86782,86783,86784,86785,86846,86889,87311/2013
terms of Section 138C ibid. Moreover, we find that such
evidence was declared to be not admissible by this very
Bench in the case of Tele brands India Ltd Vs
Commissioner of Customs (Import), Mumbai (supra),
holding as under: