Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CESTAT affirmed customs duty liability and penalty against custodian for pilfered imported refrigerant gas cylinders while in custody. Following precedent from Delhi HC, tribunal held custodian responsible u/s 45 of Customs Act read with Regulation 6 of Handling of Cargo Regulations for safe custody until clearance. Show cause notice issued on 18.12.2013 was within limitation period from discovery of pilferage on 27.06.2013. Penalty u/s 117 upheld as custodian failed safekeeping obligations. Appellant's duty liability confirmed since goods requiring NOC from Chief Controller of Explosives were documented present during first check but subsequently found missing from sealed container.
CESTAT affirmed customs duty liability and penalty against custodian for pilfered imported refrigerant gas cylinders while in custody. Following precedent from Delhi HC, tribunal held custodian responsible u/s 45 of Customs Act read with Regulation 6 of Handling of Cargo Regulations for safe custody until clearance. Show cause notice issued on 18.12.2013 was within limitation period from discovery of pilferage on 27.06.2013. Penalty u/s 117 upheld as custodian failed safekeeping obligations. Appellant's duty liability confirmed since goods requiring NOC from Chief Controller of Explosives were documented present during first check but subsequently found missing from sealed container.
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