Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Imposition of penalty u/s 114A - MEPZ/SEZ unit - Even if the goods are exempted the appellants should have followed the procedure for clearing the goods to DTA which apparently they have not done - Penalty to be levied though reduced - AT
Imposition of penalty u/s 114A - MEPZ/SEZ unit - Even if the goods are exempted the appellants should have followed the procedure for clearing the goods to DTA which apparently they have not done - Penalty to be levied though reduced - AT
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