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 ...
Refund of excess Customs duty - self assessed bill of entry (BE) - there was no dispute about classification or valuation or description of the imported goods. Therefore there was no need to challenge the assessment.
Refund of excess Customs duty - self assessed bill of entry (BE) - there was no dispute about classification or valuation or description of the imported goods. Therefore there was no need to challenge the assessment.
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