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 ...
Calndestine removal of goods – Bundles of Safety matches seized – the duty demanded on unaccounted clearances reduced – Redemption fine reduced because fine should be related to duty sought to be evaded rather than the value of goods. - AT
Calndestine removal of goods – Bundles of Safety matches seized – the duty demanded on unaccounted clearances reduced – Redemption fine reduced because fine should be related to duty sought to be evaded rather than the value of goods. - AT
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