Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Revenue has sought to open assessments which had been finalised more than five years ago on grounds of mis-declaration of goods – Assessments were finalised after thorough investigation process – No justifiable reason found to recover differential duty after lapse of 5 years - SC
Revenue has sought to open assessments which had been finalised more than five years ago on grounds of mis-declaration of goods – Assessments were finalised after thorough investigation process – No justifiable reason found to recover differential duty after lapse of 5 years - SC
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