Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Faceless reassessment jurisdiction under section 144B, read with CBDT directions extending faceless assessment to reassessments under section 147, permits both NaFAC and the jurisdictional Assessing Officer to conduct such proceedings. A reassessment completed by NaFAC before notification under section 151A remained valid because it was founded on the existing faceless-assessment mandate, the relevant limitation exclusion did not apply, and subsequent validation supported issuance of reassessment notices by officers other than NaFAC. However, where reassessment was completed ex parte and non-participation was attributed to longstanding mental illness, natural justice required a reasonable opportunity to submit evidence. The additions were remanded for fresh appellate adjudication after three effective opportunities.
Faceless reassessment jurisdiction under section 144B, read with CBDT directions extending faceless assessment to reassessments under section 147, permits both NaFAC and the jurisdictional Assessing Officer to conduct such proceedings. A reassessment completed by NaFAC before notification under section 151A remained valid because it was founded on the existing faceless-assessment mandate, the relevant limitation exclusion did not apply, and subsequent validation supported issuance of reassessment notices by officers other than NaFAC. However, where reassessment was completed ex parte and non-participation was attributed to longstanding mental illness, natural justice required a reasonable opportunity to submit evidence. The additions were remanded for fresh appellate adjudication after three effective opportunities.
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