Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The High Court upheld the Advance Ruling Authority's classification of imported betelnuts/arecanuts known as 'Supari' under CTH 21069030. The appellant's contention that the goods should be classified under Chapter 8 instead of Chapter 21 was rejected. Consequently, the respondent/importer's claim was upheld, and the appellant/department's claim was rejected u/s 28J of the Customs Act, 1962. The court directed the department to release the detained perishable goods within one week and issue a Detention Certificate for waiver of demurrage and container detention charges under Regulation 6(1)(l) of the Handling of Cargo in Customs Area Regulations, 2009. The appeal was allowed.
The High Court upheld the Advance Ruling Authority's classification of imported betelnuts/arecanuts known as 'Supari' under CTH 21069030. The appellant's contention that the goods should be classified under Chapter 8 instead of Chapter 21 was rejected. Consequently, the respondent/importer's claim was upheld, and the appellant/department's claim was rejected u/s 28J of the Customs Act, 1962. The court directed the department to release the detained perishable goods within one week and issue a Detention Certificate for waiver of demurrage and container detention charges under Regulation 6(1)(l) of the Handling of Cargo in Customs Area Regulations, 2009. The appeal was allowed.
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