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...
Addition - retraction of statement - It was voluntary and therefore, the retraction made after almost four years appears to be an afterthought, which had rightly been disbelieved by the Tribunal - HC
Addition - retraction of statement - It was voluntary and therefore, the retraction made after almost four years appears to be an afterthought, which had rightly been disbelieved by the Tribunal - HC
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