Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Recovery of Duty drawback - period for realization of export proceeds - The High court acknowledges the prima facie evidence provided by the petitioner, indicating realization of export proceeds. - Despite the delay in filing the writ petition, the court deems it appropriate to provide an opportunity for reconsideration based on the presented evidence. - The court quashes the impugned order and remands the matter for re-consideration, allowing the petitioner to submit relevant documents regarding the realization of export proceeds.
Recovery of Duty drawback - period for realization of export proceeds - The High court acknowledges the prima facie evidence provided by the petitioner, indicating realization of export proceeds. - Despite the delay in filing the writ petition, the court deems it appropriate to provide an opportunity for reconsideration based on the presented evidence. - The court quashes the impugned order and remands the matter for re-consideration, allowing the petitioner to submit relevant documents regarding the realization of export proceeds.
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