Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Recovery of duty from the agent - merely because no penalty was imposed on the Appellant, it cannot be a ground for non-recovery of dues from the Appellant, if provided so under the provisions of the Customs Act, 1962 - AT
Recovery of duty from the agent - merely because no penalty was imposed on the Appellant, it cannot be a ground for non-recovery of dues from the Appellant, if provided so under the provisions of the Customs Act, 1962 - AT
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