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Customs - Highlights / Catch Notes

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Self assessment - It is to be reminded that the legislature ...

Case Laws     Customs

October 3, 2014

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

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