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2017 (6) TMI 22 - HC - Income TaxEligibility to exemption u/s 80HHC - burden of proof of clearance at any Customs Station - Held that:- The assessee had produced the 'Sale to Foreign Tourists Voucher', which not only recorded the name and address of the customers (tourist), but also his/her passport number and the declaration given by him that the goods will not be gifted or sold in India. The goods were sold at the counter at the shop/emporium to be taken out of the country, which necessarily involved clearance of baggage, by the customs authorities. No further proof, nor any document in proof of clearance of the goods at the Customs Station by the assessee is required. The Explanation (aa) is not a rule of evidence, nor raises any presumption of such sale, which is not for export of goods out of India. It also does not require submission of any proof of clearance at any Customs Station. The explanation is couched in double negative terms. It is a rule of exclusion which excludes only those transactions, which do not involve clearance at any Customs Station. It cannot be read in a manner, as suggested by learned counsel appearing for the department that a proof of customs clearance of baggage must be provided to establish the export of goods out of India for the purpose of deduction of profits on such sales under Section 80HHC of the Income Tax Act. - Decided in favour of the assessee
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