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...
Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring the width cannot obliterate the said act or omission - Demand of duty confirmed - Commissioner (Appeals), however, without issuing any notice or providing any opportunity to the appellant directed confiscation under Section 111(m) of the Customs Act, 1962. - Consequently, the confiscation under Section 111(o) cannot be sustained. - AT
Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring the width cannot obliterate the said act or omission - Demand of duty confirmed - Commissioner (Appeals), however, without issuing any notice or providing any opportunity to the appellant directed confiscation under Section 111(m) of the Customs Act, 1962. - Consequently, the confiscation under Section 111(o) cannot be sustained. - AT
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