Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Assessment proceedings initiated and completed in the name of a person who had died before the second-round proceedings began lack legal validity. The legal heir's participation in appellate proceedings does not cure the foundational defect of assessing a non-existent deceased assessee. Consequently, the search assessment for the relevant assessment year was treated as void ab initio and quashed, while the remaining grounds were left open as academic.
Assessment proceedings initiated and completed in the name of a person who had died before the second-round proceedings began lack legal validity. The legal heir's participation in appellate proceedings does not cure the foundational defect of assessing a non-existent deceased assessee. Consequently, the search assessment for the relevant assessment year was treated as void ab initio and quashed, while the remaining grounds were left open as academic.
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