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 ...
Valuation - price variation clause - clearance of the finished products at the lower rate of duty but subsequently, cleared the goods at the higher rate of duty - Demand of duty confirmed, but no penalty since fact was declared in E-1 Return.
Valuation - price variation clause - clearance of the finished products at the lower rate of duty but subsequently, cleared the goods at the higher rate of duty - Demand of duty confirmed, but no penalty since fact was declared in E-1 Return.
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