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...
Seeking re-export of goods - Absolute confiscation of goods - breach of ‘intellectual property rights’ - The tribunal found that while the goods were correctly confiscated under sections 111(d), 111(f), 111(l), and 111(m) of the Customs Act, 1962, the option for re-export should have been given for goods that were importable under specific conditions. - It was determined that while the goods were rightly confiscated due to violations of import regulations, the method of handling the aftermath, including the destruction of goods and some of the penalty assessments, was inappropriate and exceeded legal authority.
Seeking re-export of goods - Absolute confiscation of goods - breach of ‘intellectual property rights’ - The tribunal found that while the goods were correctly confiscated under sections 111(d), 111(f), 111(l), and 111(m) of the Customs Act, 1962, the option for re-export should have been given for goods that were importable under specific conditions. - It was determined that while the goods were rightly confiscated due to violations of import regulations, the method of handling the aftermath, including the destruction of goods and some of the penalty assessments, was inappropriate and exceeded legal authority.
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