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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CBIC revised the tariff values under the customs valuation notification by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The amended tariff values now apply to crude palm oil, palmolein, soya bean oil, brass scrap, gold and silver in specified forms, and areca nuts, with separate treatment for certain gold and silver imports where benefits under the linked customs entries are claimed. The notification operates as an update to the notified tariff values used for customs assessment and takes effect from 16 June 2026.
CBIC revised the tariff values under the customs valuation notification by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The amended tariff values now apply to crude palm oil, palmolein, soya bean oil, brass scrap, gold and silver in specified forms, and areca nuts, with separate treatment for certain gold and silver imports where benefits under the linked customs entries are claimed. The notification operates as an update to the notified tariff values used for customs assessment and takes effect from 16 June 2026.
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