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...
Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable.
Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes personal liberty without trial. If the statute permits detention to prevent specific acts like smuggling, transporting, concealing, or keeping smuggled goods, the detaining authority must specify which act(s) the detenu engaged in, prejudicing foreign exchange conservation or augmentation. Failure to provide such clarity to the detenu, who has the right to representation, vitiates the detention order for non-application of mind, rendering it unsustainable.
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