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...
Seized goods comprising 14 containers of Used Multifunctional Digital Devices (MFDs) denied provisional release. Tribunal observed numerous orders from itself and High Courts accepted impugned MFDs not liable for absolute confiscation. Relied on Supreme Court judgment in Commissioner of Customs vs. M/s. Atul Automations Pvt. Ltd. dismissing revenue's review petition. Appellant's request for provisional release covered u/s 110A of the Act. Impugned order set aside, appeal allowed. Adjudicating authority directed to order provisional release within one month considering matter pending over five years.
Seized goods comprising 14 containers of Used Multifunctional Digital Devices (MFDs) denied provisional release. Tribunal observed numerous orders from itself and High Courts accepted impugned MFDs not liable for absolute confiscation. Relied on Supreme Court judgment in Commissioner of Customs vs. M/s. Atul Automations Pvt. Ltd. dismissing revenue's review petition. Appellant's request for provisional release covered u/s 110A of the Act. Impugned order set aside, appeal allowed. Adjudicating authority directed to order provisional release within one month considering matter pending over five years.
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