Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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An actual user condition cannot be imposed on imports under a transferable post-export DFIA through a mere public notice; the scheme is distinct from advance authorisation and does not carry an inbuilt actual-user restriction for the transferee. The Tribunal's power to test the vires of statutory or subordinate legislation within its field is affirmed, and such a challenge is not excluded in a customs dispute. For expired DFIAs, where the licences remained unutilised because the benefit had been denied, Customs is to issue a factual certificate to DGFT so revalidation may be considered by the competent authority.
An actual user condition cannot be imposed on imports under a transferable post-export DFIA through a mere public notice; the scheme is distinct from advance authorisation and does not carry an inbuilt actual-user restriction for the transferee. The Tribunal's power to test the vires of statutory or subordinate legislation within its field is affirmed, and such a challenge is not excluded in a customs dispute. For expired DFIAs, where the licences remained unutilised because the benefit had been denied, Customs is to issue a factual certificate to DGFT so revalidation may be considered by the competent authority.
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