Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not - This deficiency should have been pointed out by the Commissioner (Appeals) to the appellant and the same could have been corrected. This cannot be a ground for rejection of appeal itself. - AT
Dismissal of appeal - appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982 - Appeal filed by CHA - procedural lapse or not - This deficiency should have been pointed out by the Commissioner (Appeals) to the appellant and the same could have been corrected. This cannot be a ground for rejection of appeal itself. - AT
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