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 upheld demand for anti-dumping duty on recovered solvent (acetone by-product) cleared in DTA without proper duty payment. The Tribunal rejected appellant's limitation argument, finding extended period invocation justified under Section 28(4) as appellant failed to follow clearance procedures. Appellant's contention regarding absence of Norms Committee report was dismissed as they failed to establish ad hoc norms or file required undertakings under N/N 60/2008-CUS. The Tribunal confirmed applicability of N/N 75/2008-CUS read with Section 9A(2A) of Customs Tariff Act to the recovered solvent cleared as by-product of imported acetone. Appeal dismissed.
CESTAT upheld demand for anti-dumping duty on recovered solvent (acetone by-product) cleared in DTA without proper duty payment. The Tribunal rejected appellant's limitation argument, finding extended period invocation justified under Section 28(4) as appellant failed to follow clearance procedures. Appellant's contention regarding absence of Norms Committee report was dismissed as they failed to establish ad hoc norms or file required undertakings under N/N 60/2008-CUS. The Tribunal confirmed applicability of N/N 75/2008-CUS read with Section 9A(2A) of Customs Tariff Act to the recovered solvent cleared as by-product of imported acetone. Appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
