Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Denial of refund claim - discharge export duty, considering the FOB value as cum-duty price or transaction value - very purpose of issuing the said Circular is to bring uniformity to the divergent assessment practice followed in the collection of Customs Export Duty across the country. - Circular is binding on the Department - AT
Denial of refund claim - discharge export duty, considering the FOB value as cum-duty price or transaction value - very purpose of issuing the said Circular is to bring uniformity to the divergent assessment practice followed in the collection of Customs Export Duty across the country. - Circular is binding on the Department - AT
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