Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
CESTAT allowed the appeal, determining that the imported fruit pulp/juice product should be classified under Tariff Item 2009 31 00 (single citrus fruit juice) rather than 2106 90 19. The Tribunal found no intentional misclassification or suppression of facts, as the GST rates remained consistent. The demand for differential IGST was set aside, and penalties against both the importer and customs house agent were dropped. The decision emphasized that classification should be based on product composition, not end-use, and mere misclassification does not automatically constitute deliberate suppression of information.
CESTAT allowed the appeal, determining that the imported fruit pulp/juice product should be classified under Tariff Item 2009 31 00 (single citrus fruit juice) rather than 2106 90 19. The Tribunal found no intentional misclassification or suppression of facts, as the GST rates remained consistent. The demand for differential IGST was set aside, and penalties against both the importer and customs house agent were dropped. The decision emphasized that classification should be based on product composition, not end-use, and mere misclassification does not automatically constitute deliberate suppression of information.
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