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Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the appellants. However, the proceedings aimed to recover interest and penalty on the duty amount under the Warehousing (Custody and Handling of Goods) Regulation 2016. The key points are: destruction/loss due to fire cannot be treated as removal u/ss 71 and 73A of the Customs Act, 1962, as there was no illicit physical removal. Regulation 4(c) of the Customs Warehousing Regulation, 2016, requiring an undertaking from the warehouse keeper, is not applicable as the Commissioner of Customs did not incur any liability. Section 73A applies only when goods are physically removed improperly, not in cases of loss due to fire or natural causes. Hence, the provisions of Section 73A and Regulation 4 cannot be invoked to recover duty, interest, or impose penalties in cases of loss due to fire within a bonded warehouse. The impugned order demanding interest and penalty was set aside by the Appellate Tribunal.
The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the appellants. However, the proceedings aimed to recover interest and penalty on the duty amount under the Warehousing (Custody and Handling of Goods) Regulation 2016. The key points are: destruction/loss due to fire cannot be treated as removal u/ss 71 and 73A of the Customs Act, 1962, as there was no illicit physical removal. Regulation 4(c) of the Customs Warehousing Regulation, 2016, requiring an undertaking from the warehouse keeper, is not applicable as the Commissioner of Customs did not incur any liability. Section 73A applies only when goods are physically removed improperly, not in cases of loss due to fire or natural causes. Hence, the provisions of Section 73A and Regulation 4 cannot be invoked to recover duty, interest, or impose penalties in cases of loss due to fire within a bonded warehouse. The impugned order demanding interest and penalty was set aside by the Appellate Tribunal.
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