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 adjudicated an import duty dispute involving fabric import and CVD exemption claims. The tribunal rejected the appellant's attempt to amend Bills of Entry under Section 149 of the Customs Act after a prolonged period. The court held that amendment cannot substitute assessment/re-assessment, as these are distinct legal concepts. Mere documentary amendment without proper re-assessment is insufficient to claim duty exemptions. The tribunal emphasized that the original assessment remains valid unless specifically set aside through appropriate legal procedures. Consequently, the appeals filed by the department were allowed, and the commissioner's directive to reconsider bill amendments was set aside as legally unsustainable.
CESTAT adjudicated an import duty dispute involving fabric import and CVD exemption claims. The tribunal rejected the appellant's attempt to amend Bills of Entry under Section 149 of the Customs Act after a prolonged period. The court held that amendment cannot substitute assessment/re-assessment, as these are distinct legal concepts. Mere documentary amendment without proper re-assessment is insufficient to claim duty exemptions. The tribunal emphasized that the original assessment remains valid unless specifically set aside through appropriate legal procedures. Consequently, the appeals filed by the department were allowed, and the commissioner's directive to reconsider bill amendments was set aside as legally unsustainable.
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