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An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when ...

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When you know a little about Valve's history, though, and the current state of the console market, it's hard to overlook how ...

CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid ...

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Tucked along Portland’s bustling waterfront, where fishing boats bob gently against the backdrop of Maine’s rugged coastline, sits Boone’s Fish House & Oyster Room – a place where seafood dreams come ...