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...
Confiscation of goods and redemption fine - Exemption under Advance Authorization Scheme - Demand of IGST with interest paid on import of copper concentrate before the finalization of the provisional assessment of the bill of entry - The Tribunal found that there was no mala fide intention on the part of the appellant, and the entire process occurred under the supervision of Customs Authorities. The Tribunal also held that confiscation of goods and imposition of redemption fine were not sustainable as there was no seizure or provisional release of goods.
Confiscation of goods and redemption fine - Exemption under Advance Authorization Scheme - Demand of IGST with interest paid on import of copper concentrate before the finalization of the provisional assessment of the bill of entry - The Tribunal found that there was no mala fide intention on the part of the appellant, and the entire process occurred under the supervision of Customs Authorities. The Tribunal also held that confiscation of goods and imposition of redemption fine were not sustainable as there was no seizure or provisional release of goods.
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