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...
CENVAT Credit - inputs - It is clear that CERA Audit has conducted audit of records of the appellant including the Cenvat credit record and no objection was raised - Adjudicating Authority has rightly set-aside the demand for the extended period for which the audit was conducted.
CENVAT Credit - inputs - It is clear that CERA Audit has conducted audit of records of the appellant including the Cenvat credit record and no objection was raised - Adjudicating Authority has rightly set-aside the demand for the extended period for which the audit was conducted.
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