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...
Customs Act - Importer paid import duty on fresh apples through scrips issued under FMS, FPS, and VKGUY schemes, endorsed by officers. Subsequently, duty paid in cash with interest. Show cause notice issued invoking Section 28(4) for suppression and larger period of limitation unjustified. No culpability, fraud, or intent to evade duty proven. Penalty u/s 114A initially imposed Rs. 23 lakh, later enhanced to Rs. 1,72,61,089 set aside. Imported goods not liable for confiscation. Appeal allowed by CESTAT.
Customs Act - Importer paid import duty on fresh apples through scrips issued under FMS, FPS, and VKGUY schemes, endorsed by officers. Subsequently, duty paid in cash with interest. Show cause notice issued invoking Section 28(4) for suppression and larger period of limitation unjustified. No culpability, fraud, or intent to evade duty proven. Penalty u/s 114A initially imposed Rs. 23 lakh, later enhanced to Rs. 1,72,61,089 set aside. Imported goods not liable for confiscation. Appeal allowed by CESTAT.
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