Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by classifying their product under one heading or the other, the confiscation of the goods and imposition of penalties are also not sustainable.
There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by classifying their product under one heading or the other, the confiscation of the goods and imposition of penalties are also not sustainable.
Note: It is a system-generated summary and is for quick reference only.
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