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...
The HC dismissed the writ petition filed by the petitioner seeking to recall the permission granted to respondent No. 3 to auction the cargo under the bills of lading and direct handover of the entire sale proceeds unconditionally. The HC held that the petitioner, as the beneficial owner and importer, had the obligation to get the goods cleared by following the prescribed customs procedures within 30 days of their arrival at ICD Wardha. The actions of respondents 1-3 in auctioning the goods due to non-clearance by the petitioner were valid, and the petitioner was liable for rent/demurrage charges u/s 150(2) of the Customs Act. The plea of fraud invoked by the petitioner required leading evidence, which is not permitted under Article 226.
The HC dismissed the writ petition filed by the petitioner seeking to recall the permission granted to respondent No. 3 to auction the cargo under the bills of lading and direct handover of the entire sale proceeds unconditionally. The HC held that the petitioner, as the beneficial owner and importer, had the obligation to get the goods cleared by following the prescribed customs procedures within 30 days of their arrival at ICD Wardha. The actions of respondents 1-3 in auctioning the goods due to non-clearance by the petitioner were valid, and the petitioner was liable for rent/demurrage charges u/s 150(2) of the Customs Act. The plea of fraud invoked by the petitioner required leading evidence, which is not permitted under Article 226.
Note: It is a system-generated summary and is for quick reference only.