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 allowed the appeal and set aside the penalties imposed under s.112(i) of the Customs Act, 1962 on the CHA. The Tribunal held that a licensed Customs House Agent acts on importer-supplied documents and verification pursuant to the Bill of Entry, and liability for illicit importation cannot be imputed absent proof of knowledge or active participation in mis-declaration. No evidence demonstrated the CHA's awareness of pack marking or involvement in the offending importation, nor was the CHA's statement recorded in confiscation proceedings; by contrast, prior authority upholding penalty turned on an admitted voluntary statement of mis-declaration. Consequentially, penalties as to the CHA were annulled and the appeal allowed.
CESTAT allowed the appeal and set aside the penalties imposed under s.112(i) of the Customs Act, 1962 on the CHA. The Tribunal held that a licensed Customs House Agent acts on importer-supplied documents and verification pursuant to the Bill of Entry, and liability for illicit importation cannot be imputed absent proof of knowledge or active participation in mis-declaration. No evidence demonstrated the CHA's awareness of pack marking or involvement in the offending importation, nor was the CHA's statement recorded in confiscation proceedings; by contrast, prior authority upholding penalty turned on an admitted voluntary statement of mis-declaration. Consequentially, penalties as to the CHA were annulled and the appeal allowed.
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