Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Seized goods comprising 14 containers of Used Multifunctional Digital Devices (MFDs) denied provisional release. Tribunal observed numerous orders from itself and High Courts accepted impugned MFDs not liable for absolute confiscation. Relied on Supreme Court judgment in Commissioner of Customs vs. M/s. Atul Automations Pvt. Ltd. dismissing revenue's review petition. Appellant's request for provisional release covered u/s 110A of the Act. Impugned order set aside, appeal allowed. Adjudicating authority directed to order provisional release within one month considering matter pending over five years.
Seized goods comprising 14 containers of Used Multifunctional Digital Devices (MFDs) denied provisional release. Tribunal observed numerous orders from itself and High Courts accepted impugned MFDs not liable for absolute confiscation. Relied on Supreme Court judgment in Commissioner of Customs vs. M/s. Atul Automations Pvt. Ltd. dismissing revenue's review petition. Appellant's request for provisional release covered u/s 110A of the Act. Impugned order set aside, appeal allowed. Adjudicating authority directed to order provisional release within one month considering matter pending over five years.
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