Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim - Appellant filed a shipping bill declaring “that all particulars given herein are true and correct” and thus the goods were self-assessed - not entitled for refund by saying that goods were provisionally assessed - HC
Refund claim - Appellant filed a shipping bill declaring “that all particulars given herein are true and correct” and thus the goods were self-assessed - not entitled for refund by saying that goods were provisionally assessed - HC
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