Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Levy of penalty - It emerges that the entire exercise was a meticulously planned one by the appellants who utilized loopholes in the system to obtain clearances of imported goods with their definite knowledge under confiscation. Their conduct cannot be but otherwise considered as one of deceit and contumacious.
Levy of penalty - It emerges that the entire exercise was a meticulously planned one by the appellants who utilized loopholes in the system to obtain clearances of imported goods with their definite knowledge under confiscation. Their conduct cannot be but otherwise considered as one of deceit and contumacious.
Note: It is a system-generated summary and is for quick reference only.
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