Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Condonation of delay of 367 days in filing the appeal - Non-receipt of order - By issuing the certified copy of impugned order on 25.11.2019, respondent department itself agrees that the impugned order in appealable form was in fact served on 25.11.2019. If that was not case and the department was of the view that the impugned order had been served on the appellants when it was issued on 23.08.2018, they should have proceeded to recover the sums due from the appellant after expiry of the period of appeal. On the contrary department chose to stay mum - thus, there is definitely delay in filing of the appeal but delay has been explained by the appellants in their affidavit. - Delay condoned - AT
Condonation of delay of 367 days in filing the appeal - Non-receipt of order - By issuing the certified copy of impugned order on 25.11.2019, respondent department itself agrees that the impugned order in appealable form was in fact served on 25.11.2019. If that was not case and the department was of the view that the impugned order had been served on the appellants when it was issued on 23.08.2018, they should have proceeded to recover the sums due from the appellant after expiry of the period of appeal. On the contrary department chose to stay mum - thus, there is definitely delay in filing of the appeal but delay has been explained by the appellants in their affidavit. - Delay condoned - AT
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