Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Denial of credit - allegation of making the entries in RG 23 A prior to actual receipt of the imported goods - credit should not be denied on the technical and procedural violations - AT
Denial of credit - allegation of making the entries in RG 23 A prior to actual receipt of the imported goods - credit should not be denied on the technical and procedural violations - AT
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