Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Valuation - receipt of additional consideration through Debit Notes - the duty liability cannot be demanded entirely on the amounts of debit notes so raised; cum-duty benefit needs to be extended to them - AT
Valuation - receipt of additional consideration through Debit Notes - the duty liability cannot be demanded entirely on the amounts of debit notes so raised; cum-duty benefit needs to be extended to them - AT
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