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 ...
Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and test reports to support the conclusion that the HDPE imported by the appellant, despite minor modifications, still fell under the category of HDPE eligible for the concessional rate.
Exemption from Customs Duty / concessional rate of BCD - Import of HDPE Granules - mixing of minor quantity of Hexane - The Tribunal referred to specific judgments and test reports to support the conclusion that the HDPE imported by the appellant, despite minor modifications, still fell under the category of HDPE eligible for the concessional rate.
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