Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The CESTAT allowed the appeals filed by the appellant. The Tribunal held that the appellant is eligible for the benefit of the SAFTA Notification No. 99/2011-Customs dated 09.11.2011 as the appellant has fulfilled the conditions stipulated in the said notification by producing the country of origin certificate. Consequently, the impugned orders denying the benefit of the SAFTA notification to the imported goods were set aside, and the appeals were allowed.
The CESTAT allowed the appeals filed by the appellant. The Tribunal held that the appellant is eligible for the benefit of the SAFTA Notification No. 99/2011-Customs dated 09.11.2011 as the appellant has fulfilled the conditions stipulated in the said notification by producing the country of origin certificate. Consequently, the impugned orders denying the benefit of the SAFTA notification to the imported goods were set aside, and the appeals were allowed.
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