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...
Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to meet the burden of proof required for confiscation under the Customs Act. The Tribunal supported the Commissioner (Appeals)'s findings that the Revenue had not demonstrated reasonable belief or provided sufficient proof of the goods being smuggled or the currency being illegal proceeds.
Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to meet the burden of proof required for confiscation under the Customs Act. The Tribunal supported the Commissioner (Appeals)'s findings that the Revenue had not demonstrated reasonable belief or provided sufficient proof of the goods being smuggled or the currency being illegal proceeds.
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