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 involves non-compliance with FSSAI Regulations regarding imported areca nuts. The appellant seeks re-export due to inferior quality. The impugned goods were found unfit for human consumption. The Tribunal notes industrial uses of areca nuts and doubts on the presumption of sole human consumption. It suggests a redemption fine in lieu of confiscation and a reduced penalty of Rs.10 Lakhs for the appellant. The appellant's objection on testing procedures is noted, but the report's findings on non-compliance with standards are not challenged. The penalty on the appellant is reduced from Rs.2 Crores to Rs.10 Lakhs. The appeal is partially allowed.
The case involves non-compliance with FSSAI Regulations regarding imported areca nuts. The appellant seeks re-export due to inferior quality. The impugned goods were found unfit for human consumption. The Tribunal notes industrial uses of areca nuts and doubts on the presumption of sole human consumption. It suggests a redemption fine in lieu of confiscation and a reduced penalty of Rs.10 Lakhs for the appellant. The appellant's objection on testing procedures is noted, but the report's findings on non-compliance with standards are not challenged. The penalty on the appellant is reduced from Rs.2 Crores to Rs.10 Lakhs. The appeal is partially allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
