Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Communication of recorded reasons is a jurisdictional requirement for reassessment where the assessee requests those reasons. Non-supply prevents the assessee from challenging the reopening and obtaining a speaking decision on objections, thereby breaching principles of natural justice. Reassessment jurisdiction is invalidly assumed when recorded reasons are withheld despite repeated requests, and the reassessment notice and resulting order are liable to be quashed as void.
Communication of recorded reasons is a jurisdictional requirement for reassessment where the assessee requests those reasons. Non-supply prevents the assessee from challenging the reopening and obtaining a speaking decision on objections, thereby breaching principles of natural justice. Reassessment jurisdiction is invalidly assumed when recorded reasons are withheld despite repeated requests, and the reassessment notice and resulting order are liable to be quashed as void.
Note: It is a system-generated summary and is for quick reference only.
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