Own-account subcontracted services escape intermediary classification when suppliers perform substantive obligations rather than arrange another perso...
Restaurant business transfers qualify for GST exemption as going concerns when operations can continue independently despite retained past liabilities...
Voluntary customs statements and seizure evidence support penalties for attempted export of red sanders where alleged retractions remain unsubstantiat...
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Abetment of attempted export of prohibited goods requires material proving a Customs Broker's knowledge, conscious involvement or collusion. Filing shipping bills, arranging containers and processing exporter-provided documents, without more, do not establish knowing assistance; a due-diligence duty does not remove that evidentiary requirement. Failure to ascertain the meat's procurement source alone was insufficient, so the penalty was set aside. Article 226 jurisdiction was exercised despite an alternative statutory appeal because the abetment finding lacked evidentiary support, and the writ petition was entertained.
Abetment of attempted export of prohibited goods requires material proving a Customs Broker's knowledge, conscious involvement or collusion. Filing shipping bills, arranging containers and processing exporter-provided documents, without more, do not establish knowing assistance; a due-diligence duty does not remove that evidentiary requirement. Failure to ascertain the meat's procurement source alone was insufficient, so the penalty was set aside. Article 226 jurisdiction was exercised despite an alternative statutory appeal because the abetment finding lacked evidentiary support, and the writ petition was entertained.
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