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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 ...

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I have used the Excel functions LEFT ... To transform data into a usable format, we can use TEXTSPLIT. TEXTSPLIT has six arguments, but only two are required. Let’s focus on those two. The first ...

Learn how to append text to files in Linux using commands like double redirection operator, tee, and sed without overwriting existing data.

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