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 - imported four Mercedes Benz cars - restricted goods or not - While recognizing the mandatory nature of the type approval certificate under Rule 126 CMVR, the Tribunal distinguished the present case. It emphasized the certificates issued by the Delhi Transport Authority as fulfilling the intent of the import policy, even though there was a procedural lapse. The Tribunal concluded that denying duty exemption for a procedural lapse would be unjust, considering the substantial compliance demonstrated by the appellant.
Confiscation - imported four Mercedes Benz cars - restricted goods or not - While recognizing the mandatory nature of the type approval certificate under Rule 126 CMVR, the Tribunal distinguished the present case. It emphasized the certificates issued by the Delhi Transport Authority as fulfilling the intent of the import policy, even though there was a procedural lapse. The Tribunal concluded that denying duty exemption for a procedural lapse would be unjust, considering the substantial compliance demonstrated by the appellant.
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