Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund - payment of duty initially on captive consumption of intermediate product which were exempt from duty - It is incidence of duty and not the duty as such which is required to be shown to have not being passed on - AT
Refund - payment of duty initially on captive consumption of intermediate product which were exempt from duty - It is incidence of duty and not the duty as such which is required to be shown to have not being passed on - AT
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