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 upheld the validity of the SCN issued under s.28(4) r/w s.124 of the Customs Act, holding that gross misdeclaration of description, quantity and value of contraband goods, supported by overseas customs reports, call data records and handwriting expert opinion, established collusion, wilful misstatement and suppression. The plea of lack of corroborative evidence and violation of natural justice due to denial of cross-examination was rejected, as statements under s.108 were voluntary and independent evidence was ample; no prejudice was shown. Departmental officers were found complicit in facilitating fraudulent clearances and were held amenable to penalty as "any person", with protection under s.155 denied. Penalties under ss.112 and 114AA on importers and officers were sustained, and the appeals were disposed of accordingly.
CESTAT upheld the validity of the SCN issued under s.28(4) r/w s.124 of the Customs Act, holding that gross misdeclaration of description, quantity and value of contraband goods, supported by overseas customs reports, call data records and handwriting expert opinion, established collusion, wilful misstatement and suppression. The plea of lack of corroborative evidence and violation of natural justice due to denial of cross-examination was rejected, as statements under s.108 were voluntary and independent evidence was ample; no prejudice was shown. Departmental officers were found complicit in facilitating fraudulent clearances and were held amenable to penalty as "any person", with protection under s.155 denied. Penalties under ss.112 and 114AA on importers and officers were sustained, and the appeals were disposed of accordingly.
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