Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Levy of penalty - 100% EOU erroneously availed the Benefit of Notification No.52/2003-Cus. dt. 31/03/2003 - assessee were allowed to clear the goods under the claim of notification - it is not a case of any mala fide requiring confiscation of goods or imposing any penalties - AT
Levy of penalty - 100% EOU erroneously availed the Benefit of Notification No.52/2003-Cus. dt. 31/03/2003 - assessee were allowed to clear the goods under the claim of notification - it is not a case of any mala fide requiring confiscation of goods or imposing any penalties - AT
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