Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Procedural irregularities without fraudulent intent do not warrant harsh penalties u/s 129 of GST enactments. HC quashed impugned order due to procedural nature of irregularities and absence of fraudulent intent. Petitioner's failure to register additional place of business and generation of E-way bill and invoices after detention considered technical and venial breach. Unless variance between invoice, E-way bill quantities and actual seizure, penalty u/s 129(3) of CGST Act harsh under facts.
Procedural irregularities without fraudulent intent do not warrant harsh penalties u/s 129 of GST enactments. HC quashed impugned order due to procedural nature of irregularities and absence of fraudulent intent. Petitioner's failure to register additional place of business and generation of E-way bill and invoices after detention considered technical and venial breach. Unless variance between invoice, E-way bill quantities and actual seizure, penalty u/s 129(3) of CGST Act harsh under facts.
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