Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Penalties under s.112(b) for consignments imported in the name of non-existent firms were unsustainable because the appellants neither claimed ownership nor was there evidence linking them to those consignments; mere stuffing of multiple importers' LCL cargo in the same container could not fasten liability for another importer's violations, so the related penalties were set aside. Confiscation of goods imported using a lent IEC was also unsustainable since s.119 applies only where goods are used to conceal other goods, and the concerned goods were separate and not concealment devices; consequential penalties were therefore quashed and the confiscation order set aside to that extent, with the appeal allowed - CESTAT
Penalties under s.112(b) for consignments imported in the name of non-existent firms were unsustainable because the appellants neither claimed ownership nor was there evidence linking them to those consignments; mere stuffing of multiple importers' LCL cargo in the same container could not fasten liability for another importer's violations, so the related penalties were set aside. Confiscation of goods imported using a lent IEC was also unsustainable since s.119 applies only where goods are used to conceal other goods, and the concerned goods were separate and not concealment devices; consequential penalties were therefore quashed and the confiscation order set aside to that extent, with the appeal allowed - CESTAT
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