Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Import of Off Grade Copper Cathode under Advance Authorization - The phrase “before making the shipment” is only to be interpreted as before making the first export shipment and surely not before the receipt of the first import of raw material from overseas.
Import of Off Grade Copper Cathode under Advance Authorization - The phrase “before making the shipment” is only to be interpreted as before making the first export shipment and surely not before the receipt of the first import of raw material from overseas.
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