Customs Act, 1962 Section 138c — Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Customs Act, 1962 · Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Plain-English Explanation
Overview
Section 138C of the Customs Act, 1962, addresses the admissibility of certain non-original documents – specifically, microfilms, facsimile copies, and computer printouts – as evidence in customs proceedings. This provision simplifies evidence presentation by allowing the acceptance of these copies without requiring the original documents, provided certain conditions are met, thus streamlining customs-related litigation and assessments.
Who Does This Apply To?
This section impacts all stakeholders involved in customs-related proceedings, including:
- Importers and Exporters: As they frequently deal with substantial documentation, streamlining evidence submission benefits them directly.
- Customs Officers: It provides a legal basis for accepting digitally reproduced documents, aiding in assessments, audits, and investigations.
- Customs Brokers & Agents: Those presenting documents on behalf of importers/exporters.
- Tribunals & Courts: Adjudicating customs disputes and relying on evidence presented.
How It Works
The section outlines the circumstances under which copies can be treated as equivalent to original documents:
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Acceptable Forms: Microfilms (and reproductions thereof), facsimile copies, and computer printouts are all considered acceptable documents.
- Microfilms & Facsimiles: Section 138C(1)(a) and (b) states these are admissible without further proof.
- Computer Printouts: Section 138C(1)(c) states that computer printouts are admissible provided certain conditions, elaborated in subsection (2), are satisfied.
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Conditions for Computer Printouts: Several conditions must be met, pertaining to the computer system’s operation and the data fed into it. This ensures reliability.
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Single Computer Concept: Section 138C(3) considers a series of computers or computer combinations operating sequentially for data processing as a single computer for the purpose of this section. This caters to complex IT infrastructures.
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Certificate Requirement: Section 138C(4) allows a certificate from a responsible official to be accepted as evidence that details how the computer printout was produced, information about the device used, and compliance with the conditions in subsection (2). The statement in this certificate can be based on the best of the person’s knowledge and belief.
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Information Supply: Section 138C(5) defines “supply to a computer” broadly, encompassing direct and indirect input via any equipment. Also, information supplied to an external computer by an official is still regarded as part of their work, provided it’s properly entered into the machine.
Important Conditions & Exceptions
- Condition 1: The computer system that created the printout must have been used regularly to store/process information during the relevant period. Section 138C(2)(a).
- Condition 2: Information of the type contained in the statement must have been regularly supplied to the computer in the ordinary course of business. Section 138C(2)(b).
- Condition 3: The computer must have been operating properly during the relevant period, and any malfunctions must not have affected the accuracy of the data or the printout. Section 138C(2)(c).
- Exception: If the integrity of the computer system or the information supplied is demonstrably compromised, the computer printout may be challenged and potentially deemed inadmissible.
Practical Example
ABC Importers is facing a customs duty assessment for goods imported last year. They need to provide invoices, purchase orders, and bank statements to prove the declared value. Instead of submitting the original paper documents, ABC Importers submits scanned copies (facsimile copies) of the documents along with a computer printout from their accounting system summarizing the transaction. According to Section 138C, these would be admissible as evidence. Further, in the case of the computer printout, the officer responsible for the accounting system provides a certificate stating that the system is used regularly for accounting purposes, the data was entered in the ordinary course of business, and the system was operating properly.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
What types of electronic documents are admissible as evidence under Section 138C of the Customs Act, 1962?
Section 138C of the Customs Act, 1962 allows for the admissibility of microfilms of documents, facsimile copies of documents, and computer printouts as evidence. These documents are treated as equivalent to original documents for evidentiary purposes in customs proceedings, provided specific conditions are met.
What conditions must a computer printout meet to be admissible as evidence under Section 138C of the Customs Act, 1962?
For a computer printout to be admissible under Section 138C(2), it must be produced by a computer used regularly for storing or processing information during the relevant period. Information of the kind contained in the statement must have been regularly supplied to the computer, and the computer must have been operating properly, with the information accurately reproducing or derived from the supplied data.
Does Section 138C eliminate the need to produce original documents in customs proceedings?
Yes, Section 138C(1) explicitly states that microfilms, facsimile copies, and qualified computer printouts are admissible without further proof or production of the original. This provision is applicable notwithstanding anything contained in any other law for the time being in force.
What is the significance of the certificate mentioned in Section 138C(4) regarding computer printouts?
The certificate described in Section 138C(4), signed by a responsible official, serves as evidence of the document's authenticity and the reliability of the computer system used to produce it. This certificate should identify the document, describe the production process, and address the conditions specified in Section 138C(2).
How does Section 138C address situations where multiple computers are used for information processing?
Section 138C(3) clarifies that if information processing is performed by a combination of computers, or different computers operating in succession, all computers used during the relevant period are treated as a single computer for the purpose of admissibility. This ensures that the integrity of the evidence is maintained even with complex IT systems.
Is there a specific format required for the certificate mentioned in Section 138C(4)?
While Section 138C(4) doesn't prescribe a specific format, the certificate must contain information identifying the document, describing how it was produced (particularly if a computer was involved), and confirming that the conditions in Section 138C(2) are met. It must be signed by a responsible official related to the device's operation or the management of the relevant activities.
If a computer was not operating perfectly during the period a printout was generated, can the printout still be admissible under Section 138C?
Yes, a computer printout can still be admissible even if the computer was not operating perfectly. According to Section 138C(2)(c), if the malfunction was not such as to affect the production of the document or the accuracy of its contents, the printout can still be considered valid evidence.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Admissibility of Microfilm/Fax/Computer Printout | Microfilms, facsimile copies, and computer printouts are admissible as documents and evidence in Customs Act proceedings without original production if specific conditions are met. |
| Computer Printout Usage Regularity | The computer printout must be produced by a computer regularly used for storing or processing information for regular activities of the person in control. |
| Information Supply to Computer | Information contained in the printout must originate from or be derived from information regularly supplied to the computer in the ordinary course of activities. |
| Proper Computer Operation | The computer must have been operating properly during the relevant period, or any malfunction must not affect document production or data accuracy. |
| Single Computer Interpretation | Multiple computers or combinations used successively for the same function are treated as a single computer for admissibility purposes. |
| Certificate of Authenticity Requirement | A certificate signed by a responsible official is required, identifying the document, describing its production, and confirming compliance with subsection (2) conditions. |
| Information Supply Definition | Information supplied in any appropriate form, directly or indirectly, with or without human intervention, is considered supplied to the computer. |
| Document Production Method | A document is considered produced by a computer whether produced directly or indirectly (with or without human intervention) by any appropriate equipment. |
Amendment History
Inserted (w.e.f. 1-7-1988) vide Notification No. 18/88-C.E. (N.T.), dated 29-6-1988 by s. 6 of the Customs and Central Excises Laws (Amendment) Act, 1988 (Act 29 of 1988).