Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Eligibility for concessional rate - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notification No.1/2011 containing condition regarding non-availment of credit cannot be denied - AT
Eligibility for concessional rate - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notification No.1/2011 containing condition regarding non-availment of credit cannot be denied - AT
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