Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
If goods bore Australia marking, Appraising Officers of Department should have objected at time of import – Since no objection was raised at time of import, assessments cannot be reopened for valuation under guise of mis-declaration of country of origin - SC
If goods bore Australia marking, Appraising Officers of Department should have objected at time of import – Since no objection was raised at time of import, assessments cannot be reopened for valuation under guise of mis-declaration of country of origin - SC
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