Background: Through earlier articles/seminars, I've clearly stated that customs bonded warehouse sales cannot be leviable to tax since this is sale in course of imports just as high seas sales. There is no legal validity of circular no. 46/2017 issued by CBEC in this regard. Law i.e. Customs law/IGS
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Chartered Accountant

Practicing as Advocate into Tax and Economic Laws. I am a qualified Chartered Accountant and a Law graduate.


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