Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
100% EOU - disallowance of concessional rate of duty in regard to tipping bodies - It can be seen that the open top containers exported by the appellant is similar to the tipper body used for transportation. It is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU. Further, permission has been granted by the MEPZ to clear containers which are similar - the denial of the benefit of the notification is not justified. - AT
100% EOU - disallowance of concessional rate of duty in regard to tipping bodies - It can be seen that the open top containers exported by the appellant is similar to the tipper body used for transportation. It is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU. Further, permission has been granted by the MEPZ to clear containers which are similar - the denial of the benefit of the notification is not justified. - AT
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