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...
HC dismissed petition seeking release of imported goods without demurrage charges. Petitioner failed to follow up on moving goods to warehouse per their November 2021 communication and did not utilize court-granted liberty in September 2023. Despite CELEBI's application for securing demurrage payments, petitioner remained inactive. Petitioner also failed to participate in show cause notice proceedings. Court held that failure of Customs to issue timely show cause notice does not exempt petitioner from demurrage liability under Section 49 of Customs Act, 1962. Relief sought under Article 226 denied due to petitioner's inaction and non-compliance with regulatory requirements.
HC dismissed petition seeking release of imported goods without demurrage charges. Petitioner failed to follow up on moving goods to warehouse per their November 2021 communication and did not utilize court-granted liberty in September 2023. Despite CELEBI's application for securing demurrage payments, petitioner remained inactive. Petitioner also failed to participate in show cause notice proceedings. Court held that failure of Customs to issue timely show cause notice does not exempt petitioner from demurrage liability under Section 49 of Customs Act, 1962. Relief sought under Article 226 denied due to petitioner's inaction and non-compliance with regulatory requirements.
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