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...
Misdeclaration regarding description and quantity of imported goods admitted. Declared goods liable for confiscation due to misdeclaration. Proper investigation not conducted to determine actual transaction value. No admissible evidence for contemporaneous imports. Declared value accepted for declared goods. Appellant failed to furnish evidence for value of excess 140 cartons. Assessable value of excess cartons upheld at Rs.3,56,510/-. Redemption fine reduced to Rs.35,000/- and penalty to Rs.20,000/-. Appeal partly allowed.
Misdeclaration regarding description and quantity of imported goods admitted. Declared goods liable for confiscation due to misdeclaration. Proper investigation not conducted to determine actual transaction value. No admissible evidence for contemporaneous imports. Declared value accepted for declared goods. Appellant failed to furnish evidence for value of excess 140 cartons. Assessable value of excess cartons upheld at Rs.3,56,510/-. Redemption fine reduced to Rs.35,000/- and penalty to Rs.20,000/-. Appeal partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
