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 ...
Suspension of Customs Broker Licence - prolonged suspension of license - This Court is of the considered opinion that interim suspension cannot be allowed to continue for a longer period nor the authority on initiation of proceedings are expected to conclude the proceedings by following the procedures as contemplated under Regulation 20 as expeditiously as possible, both in the interest of the Department as well as in the interest of the Customs Broker concerned. - HC
Suspension of Customs Broker Licence - prolonged suspension of license - This Court is of the considered opinion that interim suspension cannot be allowed to continue for a longer period nor the authority on initiation of proceedings are expected to conclude the proceedings by following the procedures as contemplated under Regulation 20 as expeditiously as possible, both in the interest of the Department as well as in the interest of the Customs Broker concerned. - HC
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