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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A defect in the pre-shipment inspection certificate, caused only by the inspecting agency lacking territorial authorisation for Guyana, did not make the imported metallic scrap prohibited goods. The Tribunal noted that the inspection was in fact carried out by a DGFT-empanelled agency and that a later approved post-shipment inspection confirmed the consignment contained no war material or other objectionable material. On that basis, the import-policy requirement was treated as substantially complied with, the lapse at most justified examination of the goods, and confiscation under Section 111(d), along with redemption fine and penalties, was unsustainable.
A defect in the pre-shipment inspection certificate, caused only by the inspecting agency lacking territorial authorisation for Guyana, did not make the imported metallic scrap prohibited goods. The Tribunal noted that the inspection was in fact carried out by a DGFT-empanelled agency and that a later approved post-shipment inspection confirmed the consignment contained no war material or other objectionable material. On that basis, the import-policy requirement was treated as substantially complied with, the lapse at most justified examination of the goods, and confiscation under Section 111(d), along with redemption fine and penalties, was unsustainable.
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