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 ...
Right to file an appeal - Duty once paid on enhanced value - As per Section 17 where such enhancement of value is accepted by the importer, the importer is not precluded from filing appeal against the assessment order - AT
Right to file an appeal - Duty once paid on enhanced value - As per Section 17 where such enhancement of value is accepted by the importer, the importer is not precluded from filing appeal against the assessment order - AT
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