Strict Adherence to "In Writing" Requirement Crucial in Customs and Tax Law for Re-assessment Confirmation Compliance.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Self assessment - It is to be reminded that the legislature never used any words unnecessarily and, therefore, if there was a conscious intentment to incorporate the words “in writing” for confirmation of the acceptance of the re-assessment, the same is to be followed in its true spirit. - HC....