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2008 (4) TMI 255 - CESTAT, CHENNAI
Evidence – computer printouts - As the seizure proceedings were not in accordance with the statutory provisions, printouts of other files retrieved from floppies are not admissible in evidence without adequate corroboration. If a computer printout can be accepted as evidence only if all the data in the printout has corroboration, printout itself doesn’t serve any particular evidentiary purpose. All the data in a printout found to be reliable evidence are acceptable without further corroboration