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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

In a case of an ambiguity or doubt regarding an exemption ...

Customs

December 9, 2014

In a case of an ambiguity or doubt regarding an exemption provision in a fiscal statute, the ambiguity or doubt will be resolved in favour of the Revenue and not in favour of the Assessee. - HC

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