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...
The appellants, who were neither exporters nor Customs House Agents (CHAs), were wrongly penalized u/ss 114 and 114AA for overvaluation of goods for claiming excess duty drawback. The alleged kickback of 40-60% drawback to the appellants lacked documentary evidence. One appellant's contradictory statements could not be relied upon, and the adjudicating authority failed to cross-examine witnesses. As mere employees acting on instructions, the appellants did not benefit from the exporter's attempt to claim excess drawback. The penalties imposed on the appellants were set aside by the Appellate Tribunal.
The appellants, who were neither exporters nor Customs House Agents (CHAs), were wrongly penalized u/ss 114 and 114AA for overvaluation of goods for claiming excess duty drawback. The alleged kickback of 40-60% drawback to the appellants lacked documentary evidence. One appellant's contradictory statements could not be relied upon, and the adjudicating authority failed to cross-examine witnesses. As mere employees acting on instructions, the appellants did not benefit from the exporter's attempt to claim excess drawback. The penalties imposed on the appellants were set aside by the Appellate Tribunal.
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