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...
Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs authority’s failure to conduct a mandatory retroactive check under Rule 9 - The tribunal noted a failure by the customs authority to perform the necessary checks with the issuing authority in Malaysia, which is a mandatory step when the authenticity of a certificate of origin is in question. - The tribunal set aside the impugned order, allowing the appeal, and invalidated the penalties and duties imposed on the appellant based on the flawed process of authenticity determination.
Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs authority’s failure to conduct a mandatory retroactive check under Rule 9 - The tribunal noted a failure by the customs authority to perform the necessary checks with the issuing authority in Malaysia, which is a mandatory step when the authenticity of a certificate of origin is in question. - The tribunal set aside the impugned order, allowing the appeal, and invalidated the penalties and duties imposed on the appellant based on the flawed process of authenticity determination.
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