Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Appropriation of the rebate claims with duty demand on the expiry of a stay - Revenue allowed to appropriate the duty amount with rebate but not allowed to adjust penalty amount, the balance would be released to the assessee - HC
Appropriation of the rebate claims with duty demand on the expiry of a stay - Revenue allowed to appropriate the duty amount with rebate but not allowed to adjust penalty amount, the balance would be released to the assessee - HC
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