Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Tribunal was in error in coming to conclusion that since the goods have been exported and not available for confiscation, order of confiscation under Section 113 cannot be passed; Section 114 is thus sustainable - HC
Tribunal was in error in coming to conclusion that since the goods have been exported and not available for confiscation, order of confiscation under Section 113 cannot be passed; Section 114 is thus sustainable - HC
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