Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
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Addition u/s 69C - unexplained expenditure - not been expended by the assessee but was merely routed through in account - the question of debiting such amount to the profit and loss account did not arise - not in the nature of unexplained expenditure
Addition u/s 69C - unexplained expenditure - not been expended by the assessee but was merely routed through in account - the question of debiting such amount to the profit and loss account did not arise - not in the nature of unexplained expenditure
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