Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund of excess paid duty - unjust enrichment - There is no evidence by the Department to rebut the certificate given by the appellant’s Chartered Accountant. Otherwise also the higher duty as was assessed provisionally stands already set aside - Refund allowed.
Refund of excess paid duty - unjust enrichment - There is no evidence by the Department to rebut the certificate given by the appellant’s Chartered Accountant. Otherwise also the higher duty as was assessed provisionally stands already set aside - Refund allowed.
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