Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not physically available, redemption fine was not imposed. - Tribunal upheld the decision, emphasizing that redemption fine couldn't be imposed on non-existent goods. - Regarding valuation, the Tribunal affirmed previous rulings that freight, insurance, and landing charges need not be included in ATF's assessable value.
Levy of customs duty - Aviation Turbine Fuel (ATF) - confiscation u/s 111 (f) (j) and (m) - penalty - ATF was held liable for confiscation, but since goods were not physically available, redemption fine was not imposed. - Tribunal upheld the decision, emphasizing that redemption fine couldn't be imposed on non-existent goods. - Regarding valuation, the Tribunal affirmed previous rulings that freight, insurance, and landing charges need not be included in ATF's assessable value.
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