Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Detention of goods alongwith vehicle - e-way bill had expired/lapsed - As for penalty, the petitioner enjoys the benefit of Circular no.10 of 2019 dated 31.05.2019 where at para 10, the Commissioner reduces the penalty payable in certain circumstances to ₹ 5000/-. - the case on hand would be covered by this beneficial provision.
Detention of goods alongwith vehicle - e-way bill had expired/lapsed - As for penalty, the petitioner enjoys the benefit of Circular no.10 of 2019 dated 31.05.2019 where at para 10, the Commissioner reduces the penalty payable in certain circumstances to ₹ 5000/-. - the case on hand would be covered by this beneficial provision.
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