Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Import of poppy seeds - contracts for import of poppy seeds from Turkey - Non-registration by the respondent no.2- the Narcotics Commissioner - Clause 3 of the MOU between the Government of India and Government of Turkey casts a responsibility on the TMO not to register sales contract in excess of the Country Cap declared by the Government of India. It would be for the TMO therefore, to determine in what manner and following what procedure such contracts shall be registered by it. It can also not be said that the respondents have failed to discharge any duty by not inquiring from the TMO about the non-registration of petitioners’ contracts.
Import of poppy seeds - contracts for import of poppy seeds from Turkey - Non-registration by the respondent no.2- the Narcotics Commissioner - Clause 3 of the MOU between the Government of India and Government of Turkey casts a responsibility on the TMO not to register sales contract in excess of the Country Cap declared by the Government of India. It would be for the TMO therefore, to determine in what manner and following what procedure such contracts shall be registered by it. It can also not be said that the respondents have failed to discharge any duty by not inquiring from the TMO about the non-registration of petitioners’ contracts.
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