Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Adjudication has not brought out the nexus how recovery from the gift items was an additional consideration flown to the appellant and such value of consideration was deflated amount of sale price of excisable goods - AT
Adjudication has not brought out the nexus how recovery from the gift items was an additional consideration flown to the appellant and such value of consideration was deflated amount of sale price of excisable goods - AT
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