Daily Archives: October 23, 2016

Advocacy in Practice -Book

By | October 23, 2016

Advocacy in Practice This highly esteemed work, now in its 30th year of publication, has once again been written by the authoritative and well-respected author James L Glissan, QC, and provides useful and practical checklists for examination, cross and address. It also details when and what objections may be taken, and constructive hints and techniques… Read More »

Interrogation under Customs Act and Allied Acts

By | October 23, 2016

Interrogation Investigation: Issuance of Summons and Recording of Statement 1. Introduction: 1.1 Investigation means search for material and facts in order to find out whether or not an offence has been committed. Establishing an offence depends entirely on effective and meticulous investigation. Customs authorities are empowered to investigate offences under the Customs Act and allied… Read More »

Call Book Concept in Indirect Taxes

By | October 23, 2016

Concept of Call Book in Indirect Taxes Abbreviations Used ATN: Action Taken Note C &AG: Comptroller and Auditor General CBEC: Central Board of Excise and Customs CERA: Central Excise Revenue Audit CESTAT: Customs, Excise and Service Tax Appellate Tribunal CRA: Customs Revenue Audit. DARPG: Department of Administrative Reforms and Public Grievances LAR: Local Audit Report… Read More »