Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Applicability of Section 123 of the Customs Act, 1962 - shifting the burden of proof of licit import of subject goods - the CESTAT ought to have satisfied itself with regard to authenticity of Invoices before pronouncing judgment on the appeal. - Matter restored back - HC
Applicability of Section 123 of the Customs Act, 1962 - shifting the burden of proof of licit import of subject goods - the CESTAT ought to have satisfied itself with regard to authenticity of Invoices before pronouncing judgment on the appeal. - Matter restored back - HC
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