Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Imposition of penalty where duty has been paid during investigation - from the records it is not coming out that the charge of clandestine removal has been proved with any supportive evidence except the goods were found short during the course of investigation - interest and penalty waived - AT
Imposition of penalty where duty has been paid during investigation - from the records it is not coming out that the charge of clandestine removal has been proved with any supportive evidence except the goods were found short during the course of investigation - interest and penalty waived - AT
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