Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act - existence of mens rea or not - Held: It is undisputed purchaser was of Chandpur, but goods consigned to M/s Udit Engineers, Aligarh. When goods on onward journey, intercepted as e-way bill mentioned delivery place as Chandpur instead of Aligarh. This error can occur due to human error while filling form/e-way bill. No finding recorded by authorities below of mens rea for evading tax payment. State did not plead intention to evade tax. Court in Nancy Trading Company held error in not generating e-tax invoice before goods movement is human error, and in absence of specific finding regarding mens rea for tax evasion, proceedings u/s 129(3) should not have been initiated. Impugned orders cannot be sustained - petition allowed.
Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act - existence of mens rea or not - Held: It is undisputed purchaser was of Chandpur, but goods consigned to M/s Udit Engineers, Aligarh. When goods on onward journey, intercepted as e-way bill mentioned delivery place as Chandpur instead of Aligarh. This error can occur due to human error while filling form/e-way bill. No finding recorded by authorities below of mens rea for evading tax payment. State did not plead intention to evade tax. Court in Nancy Trading Company held error in not generating e-tax invoice before goods movement is human error, and in absence of specific finding regarding mens rea for tax evasion, proceedings u/s 129(3) should not have been initiated. Impugned orders cannot be sustained - petition allowed.
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