Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Demand - Valuation of goods - rejection of value - There is no mention as to whether the contemporaneous import of like goods or similar goods in comparable quantity at the prices proposed in the show cause notice has been noticed - value cannot be rejected - AT
Demand - Valuation of goods - rejection of value - There is no mention as to whether the contemporaneous import of like goods or similar goods in comparable quantity at the prices proposed in the show cause notice has been noticed - value cannot be rejected - AT
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