Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The CESTAT upheld the Commissioner (Appeals) order allowing the appellant to seek amendment of Bills of Entry under section 149 of the Customs Act, rejecting the Revenue's contention that amendments cannot be made under section 17(5). It was clarified that section 17(5) mandates a speaking order for reassessment under section 17(4) but does not permit document amendment by the assessee. The Tribunal relied on precedents from Bombay and Telangana High Courts, as well as its own rulings, confirming that amendment applications under section 149 are maintainable even after clearance for home consumption. Consequently, the departmental appeal was dismissed, affirming the appellant's right to amend the 180 Bills of Entry filed between February and October 2014.
The CESTAT upheld the Commissioner (Appeals) order allowing the appellant to seek amendment of Bills of Entry under section 149 of the Customs Act, rejecting the Revenue's contention that amendments cannot be made under section 17(5). It was clarified that section 17(5) mandates a speaking order for reassessment under section 17(4) but does not permit document amendment by the assessee. The Tribunal relied on precedents from Bombay and Telangana High Courts, as well as its own rulings, confirming that amendment applications under section 149 are maintainable even after clearance for home consumption. Consequently, the departmental appeal was dismissed, affirming the appellant's right to amend the 180 Bills of Entry filed between February and October 2014.
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