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 the appeal, upholding the acquittal of the respondent in a gold smuggling case. The court found critical evidentiary gaps in the prosecution's case, including lack of credible witness testimony directly implicating the respondent and absence of proper forensic certification of the recovered item. The key witness contradicted the prosecution's narrative, creating reasonable doubt about the respondent's involvement. The court emphasized the importance of rigorous investigation and conclusive evidence, ultimately extending benefit of doubt to the respondent and affirming the lower court's acquittal under Section 135(1)(a) of the Customs Act, 1962.
HC dismissed the appeal, upholding the acquittal of the respondent in a gold smuggling case. The court found critical evidentiary gaps in the prosecution's case, including lack of credible witness testimony directly implicating the respondent and absence of proper forensic certification of the recovered item. The key witness contradicted the prosecution's narrative, creating reasonable doubt about the respondent's involvement. The court emphasized the importance of rigorous investigation and conclusive evidence, ultimately extending benefit of doubt to the respondent and affirming the lower court's acquittal under Section 135(1)(a) of the Customs Act, 1962.
Note: It is a system-generated summary and is for quick reference only.