Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods being transported. Appellant arranged lorries but no proof of knowledge about contraband goods. Tribunal precedent cited where penalty was set aside due to absence of such knowledge. Lack of admissible evidence renders penalty unsustainable. Appeal allowed by CESTAT (Appellate Tribunal).
Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods being transported. Appellant arranged lorries but no proof of knowledge about contraband goods. Tribunal precedent cited where penalty was set aside due to absence of such knowledge. Lack of admissible evidence renders penalty unsustainable. Appeal allowed by CESTAT (Appellate Tribunal).
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