Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation of goods - Enhance of value - No SCN issued - Violation of principle of natural justice - enhanced value uncontested and voluntarily accepted, and accordingly payment of duty made discharges the burden of the department to establish declared value to be incorrect - AT
Valuation of goods - Enhance of value - No SCN issued - Violation of principle of natural justice - enhanced value uncontested and voluntarily accepted, and accordingly payment of duty made discharges the burden of the department to establish declared value to be incorrect - AT
Note: It is a system-generated summary and is for quick reference only.