Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Under Notification No. 84/97-Cus, belated production of the Project Implementing Authority certificate, including the countersignature requirement, was treated as procedural rather than substantive. The Tribunal applied earlier precedent to hold that exemption could not be denied solely because the certificate was not filed in the exact prescribed form before clearance, where the project otherwise satisfied the notification. On that basis, the customs duty demand, interest, confiscation and penalty against the importer were set aside. The separate penalty on the bank was also unsustainable because the alleged omission was only procedural and no confiscation was upheld.
Under Notification No. 84/97-Cus, belated production of the Project Implementing Authority certificate, including the countersignature requirement, was treated as procedural rather than substantive. The Tribunal applied earlier precedent to hold that exemption could not be denied solely because the certificate was not filed in the exact prescribed form before clearance, where the project otherwise satisfied the notification. On that basis, the customs duty demand, interest, confiscation and penalty against the importer were set aside. The separate penalty on the bank was also unsustainable because the alleged omission was only procedural and no confiscation was upheld.
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