Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Merely entering the figures under the wrong heading in their returns with no revenue implication whatsoever and no intention to evade payment of taking duty or taking excess credit does not render the appellant liable to penalties as proposed.
Merely entering the figures under the wrong heading in their returns with no revenue implication whatsoever and no intention to evade payment of taking duty or taking excess credit does not render the appellant liable to penalties as proposed.
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