Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The ‘proper officer’ in the present case is the Assistant Commissioner of Customs under Section 30(3) of the Customs Act, 1962, for disposal of the representations of the Appellant relating to amendment of the IGM - AT
The ‘proper officer’ in the present case is the Assistant Commissioner of Customs under Section 30(3) of the Customs Act, 1962, for disposal of the representations of the Appellant relating to amendment of the IGM - AT
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