Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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HC allowed the petition, directing the release of pending duty drawbacks within 30 days. The court noted that since the prior HC judgment dated 12th December 2023 was stayed by the SC, there was no legal basis to withhold the drawbacks. The petitioner's challenge to the customs alert and duty drawback denial was deemed valid, with the court mandating compliance with statutory procedures for drawback release.
HC allowed the petition, directing the release of pending duty drawbacks within 30 days. The court noted that since the prior HC judgment dated 12th December 2023 was stayed by the SC, there was no legal basis to withhold the drawbacks. The petitioner's challenge to the customs alert and duty drawback denial was deemed valid, with the court mandating compliance with statutory procedures for drawback release.
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