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...
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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