Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting fraudulent exports to avail excess GST refunds, the tribunal found no evidence of collusion between the appellant and the exporter. Therefore, holding the appellant accountable for the exporter's actions without any proof of collusion would be unjust. Penalty set aside.
Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting fraudulent exports to avail excess GST refunds, the tribunal found no evidence of collusion between the appellant and the exporter. Therefore, holding the appellant accountable for the exporter's actions without any proof of collusion would be unjust. Penalty set aside.
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