Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese origin. - The tribunal found sufficient evidence, including the Bill of Entry and confirmation by the Assistant Commissioner, to support the appellant's claim of legal procurement. The confiscation order and redemption fine imposed on the seized scrap were set aside, and the revenue was directed to release the goods to the appellant.
Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese origin. - The tribunal found sufficient evidence, including the Bill of Entry and confirmation by the Assistant Commissioner, to support the appellant's claim of legal procurement. The confiscation order and redemption fine imposed on the seized scrap were set aside, and the revenue was directed to release the goods to the appellant.
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