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...
Invocation of larger (extended) period of limitation under Section 28(4) of the Customs Act, 1962 - The tribunal found sufficient evidence to support the allegation of willful mis-declaration aimed at evading import duty and compliance requirements. It noted the modus operandi outlined in the show-cause notice, where the importer imported goods in SKD condition to evade duty and compulsory compliance with regulations. Consequently, the tribunal upheld the application of Section 28(4) of the Customs Act, 1962.
Invocation of larger (extended) period of limitation under Section 28(4) of the Customs Act, 1962 - The tribunal found sufficient evidence to support the allegation of willful mis-declaration aimed at evading import duty and compliance requirements. It noted the modus operandi outlined in the show-cause notice, where the importer imported goods in SKD condition to evade duty and compulsory compliance with regulations. Consequently, the tribunal upheld the application of Section 28(4) of the Customs Act, 1962.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
