Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Duty liability - Sale of used capital goods - . They cannot therefore be stated to be sold “as such” capital goods. They were sold as used capital goods. Hence, Rule 3(5) has no applicability. - HC
Duty liability - Sale of used capital goods - . They cannot therefore be stated to be sold “as such” capital goods. They were sold as used capital goods. Hence, Rule 3(5) has no applicability. - HC
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