Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The HC remanded the matter to CESTAT due to delay in adjudication of the SCN under s.28 of the Customs Act, 1962, which constituted a violation of natural justice principles by denying the appellant opportunity to respond on merits. Considering the appellant had already deposited Rs. 2.80 crores under provisional assessment, the Court granted the appellant opportunity to file a reply addressing substantive issues. The petition was disposed of with directions to list the matter before CESTAT for further proceedings on May 5, 2025.
The HC remanded the matter to CESTAT due to delay in adjudication of the SCN under s.28 of the Customs Act, 1962, which constituted a violation of natural justice principles by denying the appellant opportunity to respond on merits. Considering the appellant had already deposited Rs. 2.80 crores under provisional assessment, the Court granted the appellant opportunity to file a reply addressing substantive issues. The petition was disposed of with directions to list the matter before CESTAT for further proceedings on May 5, 2025.
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