Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Levy of Anti-Dumping Duty - Whether the imports had taken place before or after issuing of the impugned Notification is to be decided by a proper officer by issuing a notice to the petitioner under Section 28 of the Customs Act, 1962 after proper assessment in the Bill of Entries filed by the petitioner. It is for the petitioner to give a reply. - Since the import pertains to the year 2014-15, the second respondent is directed to finalise the assessment in the respective Bill of Entries, if they have not yet been already finalised, in accordance with law. - HC
Levy of Anti-Dumping Duty - Whether the imports had taken place before or after issuing of the impugned Notification is to be decided by a proper officer by issuing a notice to the petitioner under Section 28 of the Customs Act, 1962 after proper assessment in the Bill of Entries filed by the petitioner. It is for the petitioner to give a reply. - Since the import pertains to the year 2014-15, the second respondent is directed to finalise the assessment in the respective Bill of Entries, if they have not yet been already finalised, in accordance with law. - HC
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