Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Clandestine removal - unaccounted stock of finished goods - confiscation of the goods and imposition of penalty is bad if the goods are not cleared without payment of duty and are still inside the factory
Clandestine removal - unaccounted stock of finished goods - confiscation of the goods and imposition of penalty is bad if the goods are not cleared without payment of duty and are still inside the factory
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