Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Claim of refund of duty paid in excess whereas the goods were entitled for concessional rate of duty - non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962 - AT
Claim of refund of duty paid in excess whereas the goods were entitled for concessional rate of duty - non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962 - AT
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