Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Direction to the respondent to release his gold chain in terms of Section 110(2) of the Customs Act, as amended upto date - Baggage Rule - Revenue has dealt with the entire matter patently in an arbitrary, unjust and illegal manner. - the gold chain had since been deposited in the Government Mint, Mumbai on 26 June 2018 without any notice to the petitioner - Revenue directed to refund the amount equal to value of gold items as on 26-6-2018 - HC
Direction to the respondent to release his gold chain in terms of Section 110(2) of the Customs Act, as amended upto date - Baggage Rule - Revenue has dealt with the entire matter patently in an arbitrary, unjust and illegal manner. - the gold chain had since been deposited in the Government Mint, Mumbai on 26 June 2018 without any notice to the petitioner - Revenue directed to refund the amount equal to value of gold items as on 26-6-2018 - HC
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