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 - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities confiscated the mis-declared goods and imposed redemption fines, along with a penalty under the Customs Act, 1962. On appeal, the Appellate Tribunal upheld the confiscation and imposition of redemption fines but reduced the penalty imposed, considering factors such as the perishable nature of the goods, absence of significant profit, and the continued custody of the confiscated goods by the department.
Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities confiscated the mis-declared goods and imposed redemption fines, along with a penalty under the Customs Act, 1962. On appeal, the Appellate Tribunal upheld the confiscation and imposition of redemption fines but reduced the penalty imposed, considering factors such as the perishable nature of the goods, absence of significant profit, and the continued custody of the confiscated goods by the department.
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