Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Imposition of penalty on a person treating as Importer - There is no evidence on record that appellant has signed the bills of entry and has given all the documents personally to the Customs House agent or any other person. Penalty can not be imposed upon the appellant on the basis of suspicion created by presumption & surmises by holding him to be the importer. - AT
Imposition of penalty on a person treating as Importer - There is no evidence on record that appellant has signed the bills of entry and has given all the documents personally to the Customs House agent or any other person. Penalty can not be imposed upon the appellant on the basis of suspicion created by presumption & surmises by holding him to be the importer. - AT
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