Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The case involved the recovery of differential duty, interest, and penalties on imports of 'inshell walnuts' against exemption notification. The imports were made using transferable 'scrips' for manufacturing 'biscuits' with 'dietary fiber.' The tribunal found that the proceedings exceeded the statutory time limit, and the deferment notice was not issued by the proper officer as required by law. The tribunal also ruled that penalties imposed u/s 112 of the Customs Act were not valid due to the absence of conditions on imported goods against 'scrips.' The impugned order was set aside, and the appeal was allowed.
The case involved the recovery of differential duty, interest, and penalties on imports of 'inshell walnuts' against exemption notification. The imports were made using transferable 'scrips' for manufacturing 'biscuits' with 'dietary fiber.' The tribunal found that the proceedings exceeded the statutory time limit, and the deferment notice was not issued by the proper officer as required by law. The tribunal also ruled that penalties imposed u/s 112 of the Customs Act were not valid due to the absence of conditions on imported goods against 'scrips.' The impugned order was set aside, and the appeal was allowed.
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TaxTMI 
TaxTMI 
of 4916 
