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....ollector objects to the adjustments made in the said order; or (iii) an order of assessment or reassessment, except an order passed in pursuance of directions of the Dispute Resolution Panel; or (iv) an order made under section 287 having the effect of enhancing the assessment or reducing the loss; or (v) an order made under section 398 and in respect of which t....

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....fied conditions" in relation to an applicant under section 379 means, - (A) where he is not a person in respect of whom an order of detention has been made under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (52 of 1974) and when - (I) such order of detention, on which the provisions of section 9 or section 12A of the said....

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....6) of the said Act; or (IV) such order of detention has not been set aside by a court of competent jurisdiction; or (B) where he is not a person in respect of whom prosecution for any offence punishable under the provisions of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023) or the Unlawful Activities (Prevention) Act, 1967 (37 of 1967) or the Narcotic Drugs and Psychotropic Substa....