Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
DRI officers were held competent to issue SCNs in drawback fraud cases, applying the Tribunal's later precedent upholding DRI jurisdiction; consequently, the challenge to SCN validity failed. Deliberate post-LEO alteration of Bills of Lading to change the port of discharge was treated as fraudulent conduct affecting Customs risk assessment and therefore constituted misdeclaration in the Shipping Bills; accordingly, the export declarations were held tainted. A company was held to fall within "person" by applying the General Clauses Act where the Customs Act is silent; accordingly, corporate liability under s.114 was maintainable in law. However, absent proof of knowing abetment by the customs broker, penalty under s.114(i) was set aside, leaving any lapse to CHALR action. - CESTAT
DRI officers were held competent to issue SCNs in drawback fraud cases, applying the Tribunal's later precedent upholding DRI jurisdiction; consequently, the challenge to SCN validity failed. Deliberate post-LEO alteration of Bills of Lading to change the port of discharge was treated as fraudulent conduct affecting Customs risk assessment and therefore constituted misdeclaration in the Shipping Bills; accordingly, the export declarations were held tainted. A company was held to fall within "person" by applying the General Clauses Act where the Customs Act is silent; accordingly, corporate liability under s.114 was maintainable in law. However, absent proof of knowing abetment by the customs broker, penalty under s.114(i) was set aside, leaving any lapse to CHALR action. - CESTAT
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