Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation of goods - area based exemption - inclusion of transport charges - it is evident that the ownership of the goods remained with the appellants upto the place of delivery at the buyers premises - payment of duty and claim of refund is correct - AT
Valuation of goods - area based exemption - inclusion of transport charges - it is evident that the ownership of the goods remained with the appellants upto the place of delivery at the buyers premises - payment of duty and claim of refund is correct - AT
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