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...
Valuation - rejection of declared value - Confiscation of goods - the value declared on the invoice was inclusive of freight and other charges - the value declared do not have any ingredients of the “transaction value” and should have been outright rejected, which have been done by the authorities below. The invoice has been issued without referring to any purchase order stipulating the terms of the supply including the terms of payment. Appellant have no answer to any of these questions which are so essential to determine the validity of the transaction and the declaration made on the Bill of entry. - confiscation of goods upheld - AT
Valuation - rejection of declared value - Confiscation of goods - the value declared on the invoice was inclusive of freight and other charges - the value declared do not have any ingredients of the “transaction value” and should have been outright rejected, which have been done by the authorities below. The invoice has been issued without referring to any purchase order stipulating the terms of the supply including the terms of payment. Appellant have no answer to any of these questions which are so essential to determine the validity of the transaction and the declaration made on the Bill of entry. - confiscation of goods upheld - AT
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