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...
CESTAT partly allowed appeal concerning duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA clearances, as SEZ is considered outside customs territory only for authorized operations. Extended period invocation under Customs Act s.28(4) upheld due to willful misstatement in claiming ineligible exemption. Basic customs duty and additional duty demands sustained as appellant failed to meet manufacturing condition under Notification 12/2012-Cus. Penalty under s.114AA set aside due to absence of factual misdeclaration, while s.114A penalty maintained. Matter remanded for SAD determination based on state tax exemption status. Appeal by Prestige partially allowed regarding penalty, partially rejected on duty demands, and partially remanded for SAD reassessment.
CESTAT partly allowed appeal concerning duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA clearances, as SEZ is considered outside customs territory only for authorized operations. Extended period invocation under Customs Act s.28(4) upheld due to willful misstatement in claiming ineligible exemption. Basic customs duty and additional duty demands sustained as appellant failed to meet manufacturing condition under Notification 12/2012-Cus. Penalty under s.114AA set aside due to absence of factual misdeclaration, while s.114A penalty maintained. Matter remanded for SAD determination based on state tax exemption status. Appeal by Prestige partially allowed regarding penalty, partially rejected on duty demands, and partially remanded for SAD reassessment.
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