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 ...
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 ...
Search AI vendor Elastic has announced Agent Builder, a complete set of capabilities powered by Elasticsearch, that makes it easy for developers to build custom AI agents on company data, all within ...
Ontario’s Pay Transparency legislation, which requires employers to disclose specific compensation details in job postings, will go into effect on Jan. 1, 2026. By making pay data public, the policy ...
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