Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Smuggling of Gold - Illegal importation into India - service of SCN - seized material not being perishable, being gold bars, there was no reason for the Respondents to have hurriedly disposed it off and that too without notice to the Petitioner - When SCN was not served upon the Petitioner, there was no reason to proceed with disposal of the seized gold without notice - equal amount refunded
Smuggling of Gold - Illegal importation into India - service of SCN - seized material not being perishable, being gold bars, there was no reason for the Respondents to have hurriedly disposed it off and that too without notice to the Petitioner - When SCN was not served upon the Petitioner, there was no reason to proceed with disposal of the seized gold without notice - equal amount refunded
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