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Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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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 appellant imported pneumatic tyres without the mandatory Bureau of Indian Standards (BIS) markings, violating the provisions of the BIS Act and the Pneumatic Tyres and Tubes of Automatic Vehicles (Quality Control) Order, 2009. The imported tyres were held to be "prohibited goods" u/s 2(33) of the Customs Act, 1962, liable for confiscation u/s 111. The appellant also mis-declared the quantity, quality, and valuation of the imported goods. The Tribunal upheld the absolute confiscation of the goods, imposition of penalties u/ss 112(a)(i) and 114AA of the Customs Act, and rejected the appellant's plea for redemption of the goods, citing public safety concerns and the risk of the goods falling into unauthorized hands.
The appellant imported pneumatic tyres without the mandatory Bureau of Indian Standards (BIS) markings, violating the provisions of the BIS Act and the Pneumatic Tyres and Tubes of Automatic Vehicles (Quality Control) Order, 2009. The imported tyres were held to be "prohibited goods" u/s 2(33) of the Customs Act, 1962, liable for confiscation u/s 111. The appellant also mis-declared the quantity, quality, and valuation of the imported goods. The Tribunal upheld the absolute confiscation of the goods, imposition of penalties u/ss 112(a)(i) and 114AA of the Customs Act, and rejected the appellant's plea for redemption of the goods, citing public safety concerns and the risk of the goods falling into unauthorized hands.
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