Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund claim - forced recovery - there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and determination of duty cannot validate illegal recovery made during the investigation - AT
Refund claim - forced recovery - there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and determination of duty cannot validate illegal recovery made during the investigation - AT
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