TMI Blog2017 (6) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... quired. 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 - D.B. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral decisions, has consistently taken the same view, in Jewels Emporium Ors. v. Union of India Ors. (2003) 262 ITR 304 (Raj.), Commissioner of Income Tax v. Jewels Emporium (2003) 131 TAXMAN 266 (Raj.) Commissioner of Income Tax v. Rajendra Kasliwal (2004) 271 ITR 448 (Raj.) Commissioner of Income Tax v. Motilal R. Minda (2001) 250 ITR 831 (Raj.) and Income Tax Officer v. Vaibhav Textiles (2002) 258 ITR 346 (Raj.). The Allahabad High Court has also taken the same view in Marble Men v. Commissioner of Income Tax Ors. (2005) 272 ITR 81 (All.)) following its earlier judgments. 5. Learned counsel appearing for the Income Tax Department-respondent tried to distinguish the decision, on the ground that the language used in the Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 declaration in the form of Sale to Foreign Tourist Voucher, for sale made against the convertible foreign exchange with the undertaking that the goods will not be gifted or sold in India, was sufficient proof for export out of India. Unless anything contrary was alleged and proved or any material was found by the department, it was not necessary for the assessee to have produced the documents of clearance of goods sold by him to the foreign tourists at any Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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