Goods can’t be treated as ‘Smuggled’ in the absence of Books of Accounts, IT or Sales Tax Registartion: Bombay HC [Read Judgment]

A two-judge bench of the Bombay High Court recently held that the goods cannot be treated as ‘smuggled’ on the ground of non-keeping of Books and non-registration with the Income Tax or Sales Tax department. A bench of Justice Riyaz I Chagla and Justice M S Sanklecha observed that in the absence of evidence in […]

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