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 ...

Learn how DROP, REDUCE, LAMBDA, and STACK make Excel arrays update automatically, split text, and stack filtered results ...

Learn Paste Special math, Flash Fill patterns, Go To Special filters, and the F4 shortcut to clean data fast and share Excel ...

D espite its age, Excel continues to evolve with new functions being added over time. There are newer better Excel functions ...

This feature works best when the columns you want to visualize are adjacent to each other, so you may need to rearrange your ...