Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Rejection of refund claim - 100% EOU - Export of bonded goods - Had authorities realized, the difficulty would not have arisen and the appellant would have got refund of Customs duty paid by them. Thus I find the appellant has not followed the procedure correctly - refund allowed without interest - AT
Rejection of refund claim - 100% EOU - Export of bonded goods - Had authorities realized, the difficulty would not have arisen and the appellant would have got refund of Customs duty paid by them. Thus I find the appellant has not followed the procedure correctly - refund allowed without interest - AT
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