Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Sustainability of enhancement of value done under Rule 5 of the Customs Valuation Rules, 1988 - no evidence led by the Revenue to counter the values declared by the appellant - demand set aside - AT
Sustainability of enhancement of value done under Rule 5 of the Customs Valuation Rules, 1988 - no evidence led by the Revenue to counter the values declared by the appellant - demand set aside - AT
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