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 ...
FTP 2023 Para 9.05 is amended to remove the per-consignment value cap for exports through registered courier service or Foreign Post Office. Exportability remains subject to the relevant Notifications under the Customs Act, 1962 and the FTP/export policy in ITC(HS), but no monetary ceiling is now prescribed for courier exports. The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.
FTP 2023 Para 9.05 is amended to remove the per-consignment value cap for exports through registered courier service or Foreign Post Office. Exportability remains subject to the relevant Notifications under the Customs Act, 1962 and the FTP/export policy in ITC(HS), but no monetary ceiling is now prescribed for courier exports. The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.
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