Evidence Act, 1872 (which is para materia with Section 36B of
Central Excise Act, 1944). The purpose of these provisions is to sanctify
secondary evidence ... proceeding. We note that the Section 138C of the Customs Act is
pari aterial to Section 65B of the Evidence Act. Consequently, the
evidence
primary evidence under Section 62 of
the Evidence Act, the same is admissible in evidence,
without compliance of the conditions in Section 65B ... Chapter V of the
Evidence Act which is entitled ―Of Documentary
Evidence‖. Section 61 of the Evidence Act deals with
the proof of contents
Abishek Mundhra vs Commissioner Of Customs-Cc Airport Ch - ... on 29 November, 2024
CUSTOMS, EXCISE
Customs Act is not complied. Said Section 138C of
the Customs act, 1962 is para-materia to Section 65B if the Indian Evidence
Act ... Evidence Act ; in view of Sections 59 and 65A, can be proved only in accordance
with the procedure prescribed under Section 65B. - Section 65B deals
Evidence
Act ; in view of Sections 59 and 65A, can be proved only in accordance with the
procedure prescribed under Section 65B. - Section 65B deals ... Evidence.
18. The Evidence Act does not contemplate or permit the proof of an electronic record
by oral evidence if requirements under Section 65B
Evidence Act is
satisfied, such evidence cannot be admitted in any proceeding.
Since Section 138C of the Customs Act is pari materia to Section
65B ... followed the procedure under
Section 138C of the Customs Act, 1962 read with Section 65B of
Indian Evidence Act, 1872. It is concluded
Evidence Act is
satisfied, such evidence cannot be admitted in any proceeding.
Since Section 138C of the Customs Act is pari materia to Section
65B ... followed the procedure under
Section 138C of the Customs Act, 1962 read with Section 65B of
Indian Evidence Act, 1872. It is concluded
relevant statutory provisions, namely, Section 36B
of Central Excise Act, 1944 and section 65B of the Indian Evidence Act,
1872 as well as by cross ... authenticated as per sections 36B of Central Excise Act and 65B
of the Indian Evidence Act 1872 has been totally disregarded.
8.11 The appellants
relevant statutory provisions, namely, Section 36B
of Central Excise Act, 1944 and section 65B of the Indian Evidence Act,
1872 as well as by cross ... authenticated as per sections 36B of Central Excise Act and 65B
of the Indian Evidence Act 1872 has been totally disregarded.
8.11 The appellants
relevant statutory provisions, namely, Section 36B
of Central Excise Act, 1944 and section 65B of the Indian Evidence Act,
1872 as well as by cross ... authenticated as per sections 36B of Central Excise Act and 65B
of the Indian Evidence Act 1872 has been totally disregarded.
8.11 The appellants
