Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced rejection due to quality issues - switch over to the benefit of another Notification No. 158/95-Cus - The Tribunal directed the matter to be reconsidered, allowing the possibility of applying alternative beneficial notifications if applicable. While acknowledging the breach of Notification 158/95-Cus and the consequent liability for duties and penalties, the CESTAT emphasized that if another beneficial notification was available and applicable to the appellant, they could legitimately claim its benefits.
Denial the benefit of the exemption notification no. 45/2017-Cus and 46/2017-Cus - Re-importation of the goods - The appellant exported goods to Thailand but faced rejection due to quality issues - switch over to the benefit of another Notification No. 158/95-Cus - The Tribunal directed the matter to be reconsidered, allowing the possibility of applying alternative beneficial notifications if applicable. While acknowledging the breach of Notification 158/95-Cus and the consequent liability for duties and penalties, the CESTAT emphasized that if another beneficial notification was available and applicable to the appellant, they could legitimately claim its benefits.
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