Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Confiscation - imposition of penalty - import of CPU Board - old and second hand goods - appellant instead of filing regular Bill of Entry chose to file Form V Bill of Entry - redemption fine and penalty confirmed - AT
Confiscation - imposition of penalty - import of CPU Board - old and second hand goods - appellant instead of filing regular Bill of Entry chose to file Form V Bill of Entry - redemption fine and penalty confirmed - AT
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