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Electronic Evidence

Customs Can’t Reject Declared Value of Used Garments Without Proof of Undervaluation: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Can’t Demand Duty Without Proving SEZ Unit Diverted Duty-Free Gold & Silver: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
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Delhi High Court Notifies ‘Electronic Evidence and Video Conferencing Rules, 2025’ 

The Delhi High Court has formally notified the Electronic Evidence and Video Conferencing Rules,...

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Customs Can’t Reject Declared Value of Used Garments Without Proof of Undervaluation: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Can’t Demand Duty Without Proving SEZ Unit Diverted Duty-Free Gold & Silver: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...

Service Tax Payable on Franchise Royalty Actually Received: CESTAT 

The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New...

No Payment, No New Auditor? ICAI’s Draft Ethics Code 

A proposed provision in the upcoming ICAI Code of Ethics 2026 has sparked significant...