Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Appellate Tribunal set aside Adjudicating Authority's order rejecting Section 9 application as defective without issuing notice to rectify defects within seven days as mandated by proviso to Section 9(ii). Principles of natural justice violated by not providing opportunity of hearing before rejection. Tribunal relied on precedent holding Adjudicating Authority must allow rectification of defects before rejecting application. Section 9 application revived, appeal disposed of.
Appellate Tribunal set aside Adjudicating Authority's order rejecting Section 9 application as defective without issuing notice to rectify defects within seven days as mandated by proviso to Section 9(ii). Principles of natural justice violated by not providing opportunity of hearing before rejection. Tribunal relied on precedent holding Adjudicating Authority must allow rectification of defects before rejecting application. Section 9 application revived, appeal disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
