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...
Condonation of in filling of appeal before Tribunal - sufficient cause should be understood in pragmatic and practical manner - The cause shown by the assessee was genuine and bonafide. - HC
Condonation of in filling of appeal before Tribunal - sufficient cause should be understood in pragmatic and practical manner - The cause shown by the assessee was genuine and bonafide. - HC
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