Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Non-declared goods - Gold chain, carried on her body - the contention of the appellant that the gold chains were worn on her person and does not fall within the category of baggage cannot be accepted.
Non-declared goods - Gold chain, carried on her body - the contention of the appellant that the gold chains were worn on her person and does not fall within the category of baggage cannot be accepted.
Note: It is a system-generated summary and is for quick reference only.