Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CESTAT examined penalties imposed on the appellants, acting as high sea sellers and job workers, under s.112(b) of the Customs Act, 1962 for allegedly colluding with the importer to evade duty and wrongfully claim exemption on imported LCC paper rolls. The Tribunal held that penalty under s.112(b) requires clear proof of mens rea, i.e., that the person "knew or had reason to believe" the goods were liable to confiscation under s.111. The Dept. failed to adduce any evidence that the appellants had knowledge of, or participated in, the importer's fraud. Job-work documents were not found defective. CESTAT therefore set aside the penalties and allowed the appeals.
CESTAT examined penalties imposed on the appellants, acting as high sea sellers and job workers, under s.112(b) of the Customs Act, 1962 for allegedly colluding with the importer to evade duty and wrongfully claim exemption on imported LCC paper rolls. The Tribunal held that penalty under s.112(b) requires clear proof of mens rea, i.e., that the person "knew or had reason to believe" the goods were liable to confiscation under s.111. The Dept. failed to adduce any evidence that the appellants had knowledge of, or participated in, the importer's fraud. Job-work documents were not found defective. CESTAT therefore set aside the penalties and allowed the appeals.
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