Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its import, the reports do not conclusively establish that these were ‘cut and polished diamonds’ on which duty liability was to be fastened - Coupled with the inadequate evidence of the goods conclusively being ‘cut and polished diamonds’, this strikes at the very foundation of the proceedings initiated against the appellant and the culmination thereof. - AT
Re-classification of imported goods - cut and polished diamonds - While the impugned goods may not be ‘rough diamonds’ as mined and may have undergone working before its import, the reports do not conclusively establish that these were ‘cut and polished diamonds’ on which duty liability was to be fastened - Coupled with the inadequate evidence of the goods conclusively being ‘cut and polished diamonds’, this strikes at the very foundation of the proceedings initiated against the appellant and the culmination thereof. - AT
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