Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Imported goods classifiable under Chapter Heading 2710 1990 as 'Other' declared by importer upheld over Revenue's claim of Chapter Heading 2710 1290 as 'Light oils and preparations'. Test reports relied upon for classification, with recent report from CRCL, Kolkata stating goods don't meet 'light oil' criteria. Adjudicating authority's reasoning for classification under 2710 1990 appropriate. Order setting aside re-export and allowing home consumption clearance correct, as goods not prohibited. No violation of Petroleum Act, 2002 found, hence no confiscation or redemption fine tenable. Penalty on importer under Customs Act set aside. Revenue's appeal rejected, importer's appeal allowed.
Imported goods classifiable under Chapter Heading 2710 1990 as 'Other' declared by importer upheld over Revenue's claim of Chapter Heading 2710 1290 as 'Light oils and preparations'. Test reports relied upon for classification, with recent report from CRCL, Kolkata stating goods don't meet 'light oil' criteria. Adjudicating authority's reasoning for classification under 2710 1990 appropriate. Order setting aside re-export and allowing home consumption clearance correct, as goods not prohibited. No violation of Petroleum Act, 2002 found, hence no confiscation or redemption fine tenable. Penalty on importer under Customs Act set aside. Revenue's appeal rejected, importer's appeal allowed.
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TaxTMI 
TaxTMI 
of 4918 
