Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Undervaluation of goods - The goods were examined, assessed and cleared by Customs and were no longer available for re-examination. It is trite to say that if the impugned goods were not of prime quality, their value cannot be compared with the value of goods of prime quality. - AT
Undervaluation of goods - The goods were examined, assessed and cleared by Customs and were no longer available for re-examination. It is trite to say that if the impugned goods were not of prime quality, their value cannot be compared with the value of goods of prime quality. - AT
Note: It is a system-generated summary and is for quick reference only.