Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Detention of goods in transit - GST registration of purchaser / petitioner had been cancelled - Petitioner has opted for composition scheme - The fact remains that if the petitioner is in compounding, the benefit of input tax credit cannot be availed, hence there cannot be any evasion of tax, if the registration of the petitioner was cancelled on 30.11.2018, the generation of e-way bill, which has not been disputed to be genuine, the seizure cannot be made - HC
Detention of goods in transit - GST registration of purchaser / petitioner had been cancelled - Petitioner has opted for composition scheme - The fact remains that if the petitioner is in compounding, the benefit of input tax credit cannot be availed, hence there cannot be any evasion of tax, if the registration of the petitioner was cancelled on 30.11.2018, the generation of e-way bill, which has not been disputed to be genuine, the seizure cannot be made - HC
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