Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Prayer of adjustment of excess paid duty with short payment - there was no provisional assessment - the excess amount of duty paid on higher assessable value would be refunded in accordance with Section 11B - adjustment not allowed - AT
Prayer of adjustment of excess paid duty with short payment - there was no provisional assessment - the excess amount of duty paid on higher assessable value would be refunded in accordance with Section 11B - adjustment not allowed - AT
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