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...
Refund application rejected - export of consignments - period of limitation - co-relation should have been properly explained by the appellants to the lower authorities which has not been done so, thus issue needs reconsideration - AT
Refund application rejected - export of consignments - period of limitation - co-relation should have been properly explained by the appellants to the lower authorities which has not been done so, thus issue needs reconsideration - AT
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