Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The HC allowed the petition and set aside the impugned orders under section 129 of the CGST Act. The court found the transaction to be a bona fide bill-to-ship movement from Maharashtra to Uttar Pradesh, supported by tax invoice, e-way bill and GR, and recognized by the State and its circular. Seizure solely on account of an expired e-way bill did not establish mens rea to evade tax; the delay resulted from the driver's illness and no adverse material showed intent to evade. In absence of requisite culpable mental element, penalty and seizure proceedings were unsustainable and were quashed.
The HC allowed the petition and set aside the impugned orders under section 129 of the CGST Act. The court found the transaction to be a bona fide bill-to-ship movement from Maharashtra to Uttar Pradesh, supported by tax invoice, e-way bill and GR, and recognized by the State and its circular. Seizure solely on account of an expired e-way bill did not establish mens rea to evade tax; the delay resulted from the driver's illness and no adverse material showed intent to evade. In absence of requisite culpable mental element, penalty and seizure proceedings were unsustainable and were quashed.
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TaxTMI 
TaxTMI 
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