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 affirmed the adjudication that imported CNG kits/components qualified as packaged goods within the scope of Section 4A read with the SWM Act and Rules, requiring declaration of Retail Sale Price (RSP); consequent customs duty shortfall based on non-declaration of RSP was upheld and recovery directed for the normal assessment period. The penalty under Section 114A was quashed. Personal liability under Section 112 was sustained against the director for failure to declare RSP, but personal penalties against the officer-in-charge and the CHA were set aside. The impugned order was otherwise affirmed and the appeal disposed of accordingly.
CESTAT affirmed the adjudication that imported CNG kits/components qualified as packaged goods within the scope of Section 4A read with the SWM Act and Rules, requiring declaration of Retail Sale Price (RSP); consequent customs duty shortfall based on non-declaration of RSP was upheld and recovery directed for the normal assessment period. The penalty under Section 114A was quashed. Personal liability under Section 112 was sustained against the director for failure to declare RSP, but personal penalties against the officer-in-charge and the CHA were set aside. The impugned order was otherwise affirmed and the appeal disposed of accordingly.
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