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...
Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs officer is a Proper Officer under the SEZ Act. Failure to establish contravention of Sections 111(m), 112(a), 112(b), and 114AA of Customs Act. Section 110 of Customs Act not a notified offence under SEZ Act. Lack of notification authorizing NSEZ officers to seize goods, rendering seizure and subsequent confiscation u/s 111(m) unsustainable. Vehicles used without knowledge of owner or person-in-charge, invalidating confiscation u/s 115(2). Confiscation of goods, seizure of vehicles, and penalty imposed on the Appellant set aside. Impugned orders quashed, appeal allowed.
Violation of Special Economic Zones Act, 2005, Special Economic Zones Rules, 2006, and Customs Act regarding smuggling into the NSEZ. Determination of whether a customs officer is a Proper Officer under the SEZ Act. Failure to establish contravention of Sections 111(m), 112(a), 112(b), and 114AA of Customs Act. Section 110 of Customs Act not a notified offence under SEZ Act. Lack of notification authorizing NSEZ officers to seize goods, rendering seizure and subsequent confiscation u/s 111(m) unsustainable. Vehicles used without knowledge of owner or person-in-charge, invalidating confiscation u/s 115(2). Confiscation of goods, seizure of vehicles, and penalty imposed on the Appellant set aside. Impugned orders quashed, appeal allowed.
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