Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
If the DEPB scrip had been validly issued by the DGFT, but being obtained by fraud/mis-declaration on the part of the exporter - subsequently cancelled - duty can not be recovered from the transferee, if utilized before cancellation - stay granted - AT
If the DEPB scrip had been validly issued by the DGFT, but being obtained by fraud/mis-declaration on the part of the exporter - subsequently cancelled - duty can not be recovered from the transferee, if utilized before cancellation - stay granted - AT
Note: It is a system-generated summary and is for quick reference only.