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...
The case involved confiscation of imported goods u/s 111(d) of CA 1962, re-exportation, redemption fine, and penalty u/s 112(a). Goods were imported in contravention of EPR, 1986 making them 'prohibited goods'. Confiscation u/s 111(d) precedes redemption u/s 125. Re-export permission is an administrative process post redemption. No redemption fine on re-exported goods as title vests with govt. Penalty u/s 112(a) is for breach of duty, not cured by re-export. Appellate Tribunal upheld the order, rejecting appellant's claims.
The case involved confiscation of imported goods u/s 111(d) of CA 1962, re-exportation, redemption fine, and penalty u/s 112(a). Goods were imported in contravention of EPR, 1986 making them 'prohibited goods'. Confiscation u/s 111(d) precedes redemption u/s 125. Re-export permission is an administrative process post redemption. No redemption fine on re-exported goods as title vests with govt. Penalty u/s 112(a) is for breach of duty, not cured by re-export. Appellate Tribunal upheld the order, rejecting appellant's claims.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
