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 classified under Customs Tariff Item (CTI) 8714 10 90 or 8714 91 00 - General Rules of Interpretation applied for classification - Goods rightly classified under 8714 10 90 as parts of motorcycle frames, not entitled to exemption under Notification No. 50/2017-CUS - Confiscation of goods u/s 111(m) and redemption fine set aside as classification by importer during self-assessment differing from officer's view not ground for confiscation - Penalties u/ss 112 and 114AA on appellant and employee set aside for lack of evidence of false declaration - Appeal disposed.
Imported goods classified under Customs Tariff Item (CTI) 8714 10 90 or 8714 91 00 - General Rules of Interpretation applied for classification - Goods rightly classified under 8714 10 90 as parts of motorcycle frames, not entitled to exemption under Notification No. 50/2017-CUS - Confiscation of goods u/s 111(m) and redemption fine set aside as classification by importer during self-assessment differing from officer's view not ground for confiscation - Penalties u/ss 112 and 114AA on appellant and employee set aside for lack of evidence of false declaration - Appeal disposed.
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