Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Revocation of CHA License - imposition of penalty - no finding of the IO against the involvement of the appellant in the offence committed by the exporter regarding the overvaluation of the export goods - Commissioner has also violated the principles of natural justice without putting the appellant to notice the reasons for his dis-agreement with the findings of the IO which according to us is the basic requirement of law - revocation set aside
Revocation of CHA License - imposition of penalty - no finding of the IO against the involvement of the appellant in the offence committed by the exporter regarding the overvaluation of the export goods - Commissioner has also violated the principles of natural justice without putting the appellant to notice the reasons for his dis-agreement with the findings of the IO which according to us is the basic requirement of law - revocation set aside
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