An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when ...
CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid ...
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Join me on my journey of building a small business since 2018! In this video, I demonstrate the creation process of custom ...
Learn how to organize your inbox, customize settings, and use AI tools in Outlook to boost productivity with this ...