Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Smuggling of goods - Cut & polished diamonds and Gold jewellery recovered from the baggage/person - Accounting procedures – No evidence had been brought on record by the department which establish that the assessee was involved in the activity of illegal import or smuggling of diamonds - AT
Smuggling of goods - Cut & polished diamonds and Gold jewellery recovered from the baggage/person - Accounting procedures – No evidence had been brought on record by the department which establish that the assessee was involved in the activity of illegal import or smuggling of diamonds - AT
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