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 HC affirmed that the Respondent, a freight forwarder, acted as the final forwarder who issued an airway bill in the name of a non-existent firm, arranged airline space without conducting KYC, and caused use of forged documents in the illegal export of prohibited goods. The HC held that a monetary penalty of Rs.10 lakh-already imposed and sustained by the Tribunal-adequately addresses the Respondent's culpability. The Court declined to impose the additional penal consequence under Section 114AA of the Customs Act, 1962, which would have equated to five times the value of the goods. The appeal is dismissed and the Rs.10 lakh penalty is maintained.
The HC affirmed that the Respondent, a freight forwarder, acted as the final forwarder who issued an airway bill in the name of a non-existent firm, arranged airline space without conducting KYC, and caused use of forged documents in the illegal export of prohibited goods. The HC held that a monetary penalty of Rs.10 lakh-already imposed and sustained by the Tribunal-adequately addresses the Respondent's culpability. The Court declined to impose the additional penal consequence under Section 114AA of the Customs Act, 1962, which would have equated to five times the value of the goods. The appeal is dismissed and the Rs.10 lakh penalty is maintained.
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