Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Levy of penalty on Customs Broker - Accepting documents without proper authorization - The Department argued that this constituted abetment of the export of prohibited goods. - While the appellants were found to have violated certain Customs Regulations by failing to verify exporter details and accepting documents without proper authorization, the tribunal concluded that they had no knowledge of the contraband concealed in the cartons. As a result, the penalties imposed on the appellants were deemed unjustified and were set aside.
Levy of penalty on Customs Broker - Accepting documents without proper authorization - The Department argued that this constituted abetment of the export of prohibited goods. - While the appellants were found to have violated certain Customs Regulations by failing to verify exporter details and accepting documents without proper authorization, the tribunal concluded that they had no knowledge of the contraband concealed in the cartons. As a result, the penalties imposed on the appellants were deemed unjustified and were set aside.
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