Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Section 129 penalty for an expired e-way bill must serve its tax-evasion prevention purpose, notwithstanding that the provision does not expressly require mens rea. Board instructions identifying situations in which section 129 need not be invoked bind the proper officer. Where goods matched the e-way bill and delivery challan, and an erroneous consignor PIN code shortened rather than extended validity, the lapse was clerical. Without any allegation of intent to evade tax, detention and penalty proceedings under section 129 were unwarranted.
Section 129 penalty for an expired e-way bill must serve its tax-evasion prevention purpose, notwithstanding that the provision does not expressly require mens rea. Board instructions identifying situations in which section 129 need not be invoked bind the proper officer. Where goods matched the e-way bill and delivery challan, and an erroneous consignor PIN code shortened rather than extended validity, the lapse was clerical. Without any allegation of intent to evade tax, detention and penalty proceedings under section 129 were unwarranted.
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TaxTMI 
TaxTMI 
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