Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP was not impugned before the Tribunal rather what was impugned was the final assessment order passed u/s 144C(13) r.w.s. 143(3),Therefore, the Tribunal was required to consider on merits whether the said assessment order was justified or not - remanded to Tribunal
Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP was not impugned before the Tribunal rather what was impugned was the final assessment order passed u/s 144C(13) r.w.s. 143(3),Therefore, the Tribunal was required to consider on merits whether the said assessment order was justified or not - remanded to Tribunal
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