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 allowed the appeal, setting aside the penalty imposed under Section 117 of the Customs Act, 1962, for alleged mis-declaration on airway bills relating to 43 consignments. The Tribunal held that the violation pertained solely to the Foreign Trade Policy, which falls outside the scope of Section 117, applicable only to contraventions of the Customs Act. The Commissioner erred by invoking an incorrect sub-section of Section 50 regarding document authority rather than accuracy of export information. Furthermore, no mis-declaration was found in the shipping bills, which contained correct descriptions. The penalty was unsustainable as the appellant was not properly notified of the specific contravention. Consequently, since no Customs Act provision was breached, the appellant-exporter could not be penalized under Section 117, and the impugned order was quashed.
The CESTAT allowed the appeal, setting aside the penalty imposed under Section 117 of the Customs Act, 1962, for alleged mis-declaration on airway bills relating to 43 consignments. The Tribunal held that the violation pertained solely to the Foreign Trade Policy, which falls outside the scope of Section 117, applicable only to contraventions of the Customs Act. The Commissioner erred by invoking an incorrect sub-section of Section 50 regarding document authority rather than accuracy of export information. Furthermore, no mis-declaration was found in the shipping bills, which contained correct descriptions. The penalty was unsustainable as the appellant was not properly notified of the specific contravention. Consequently, since no Customs Act provision was breached, the appellant-exporter could not be penalized under Section 117, and the impugned order was quashed.
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TaxTMI 
TaxTMI 
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