Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The insurance policy for the transportation of the goods was taken by the assessee on behalf of the purchaser - the cost of transportation and insurance could not have been included for arriving at the price of the goods for the purpose of excise duty. - SC
The insurance policy for the transportation of the goods was taken by the assessee on behalf of the purchaser - the cost of transportation and insurance could not have been included for arriving at the price of the goods for the purpose of excise duty. - SC
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