Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Absolute confiscation - foreign currency - appellant had not declared that he was carrying foreign exchange - in the absence of any prescription requiring declaration of foreign currency taken out of the country, no justification found to sustain the impugned order - AT
Absolute confiscation - foreign currency - appellant had not declared that he was carrying foreign exchange - in the absence of any prescription requiring declaration of foreign currency taken out of the country, no justification found to sustain the impugned order - AT
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