Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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HC quashed the seizure and ancillary orders and allowed the writ petition, holding that the interstate movement of the crane for execution of a works contract did not constitute a supply of goods or services and thus attracted no IGST. The court held Board circulars to be binding on authorities and, in absence of intent to evade tax, Section 24 principles did not permit seizure. Consequently the impugned seizure was invalid and the authorities are directed to release the goods forthwith upon production of a certified copy of the order. Costs not addressed.
HC quashed the seizure and ancillary orders and allowed the writ petition, holding that the interstate movement of the crane for execution of a works contract did not constitute a supply of goods or services and thus attracted no IGST. The court held Board circulars to be binding on authorities and, in absence of intent to evade tax, Section 24 principles did not permit seizure. Consequently the impugned seizure was invalid and the authorities are directed to release the goods forthwith upon production of a certified copy of the order. Costs not addressed.
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