Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Pending grant of "Allow for Shipment" for SEZ export FCL containers moved under Export Transhipment Permit through Nhava Sheva Port is to be expedited by submitting the Shipping Bill with Let Export Order, E-Gate Pass, Bill of Lading, and an undertaking that the container has not been taken back to town. The documents may be sent to the designated preventive superintendent by email or physically where required. The earlier procedure under Public Notice No. 21/2025 continues to apply to regular cases.
Pending grant of "Allow for Shipment" for SEZ export FCL containers moved under Export Transhipment Permit through Nhava Sheva Port is to be expedited by submitting the Shipping Bill with Let Export Order, E-Gate Pass, Bill of Lading, and an undertaking that the container has not been taken back to town. The documents may be sent to the designated preventive superintendent by email or physically where required. The earlier procedure under Public Notice No. 21/2025 continues to apply to regular cases.
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