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...
Seeking release of seized goods - Jurisdiction - the seizure memo are not on record. However, the panchnama which has been placed on record along with the counteraffidavit says that officers of the Customs Department had informed that the exportable goods of the petitioner "appear to be liable for confiscation" and, therefore, they intended to seize the said goods. The expression "appear to be liable for confiscation" is clearly distinguishable from the expression "reason to believe" which are briefly analysed. - a prima facie case is made out for provisional release of the goods under section 110A of the Customs Act, more particularly, considering the fact that the goods are not included in the prohibited list - HC
Seeking release of seized goods - Jurisdiction - the seizure memo are not on record. However, the panchnama which has been placed on record along with the counteraffidavit says that officers of the Customs Department had informed that the exportable goods of the petitioner "appear to be liable for confiscation" and, therefore, they intended to seize the said goods. The expression "appear to be liable for confiscation" is clearly distinguishable from the expression "reason to believe" which are briefly analysed. - a prima facie case is made out for provisional release of the goods under section 110A of the Customs Act, more particularly, considering the fact that the goods are not included in the prohibited list - HC
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