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...
Regulation 10(a): the broker's authorization requirement was satisfied where an authorization letter from the importer's agent authorized clearance; reliance on a statement under s.108 was impermissible without following s.138B, so no breach found - authorization upheld. Regulation 10(d): alleged failure to notify customs about lithium-battery markings rested solely on an unreliable s.108 statement absent s.138B compliance, so the charge fails. Regulation 10(e): alleged lack of due diligence based on the same inadmissible s.108 statement, hence no established contravention. Regulation 10(n): KYC/IEC/GSTIN verification requirement was met by production of documents; no allegation or finding of forgery, so no violation. Impugned order set aside - CESTAT
Regulation 10(a): the broker's authorization requirement was satisfied where an authorization letter from the importer's agent authorized clearance; reliance on a statement under s.108 was impermissible without following s.138B, so no breach found - authorization upheld. Regulation 10(d): alleged failure to notify customs about lithium-battery markings rested solely on an unreliable s.108 statement absent s.138B compliance, so the charge fails. Regulation 10(e): alleged lack of due diligence based on the same inadmissible s.108 statement, hence no established contravention. Regulation 10(n): KYC/IEC/GSTIN verification requirement was met by production of documents; no allegation or finding of forgery, so no violation. Impugned order set aside - CESTAT
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