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...
The primary issue is whether the appellant can be held liable under Sections 112(a) and 112(b) for smuggling and penalized for foreign-origin cigarettes found in a seized vehicle. The tribunal found no evidence linking the appellant to loading, transporting, ownership, or control of the vehicle and thus no proof of knowledge, connivance, or abetment - penalties on the appellant were therefore annulled. A secondary issue is validity of confiscation of the cover consignment (phool jhadus): because those goods were used to conceal illicit cigarettes, their confiscation and release against redemption fine was upheld. - CESTAT
The primary issue is whether the appellant can be held liable under Sections 112(a) and 112(b) for smuggling and penalized for foreign-origin cigarettes found in a seized vehicle. The tribunal found no evidence linking the appellant to loading, transporting, ownership, or control of the vehicle and thus no proof of knowledge, connivance, or abetment - penalties on the appellant were therefore annulled. A secondary issue is validity of confiscation of the cover consignment (phool jhadus): because those goods were used to conceal illicit cigarettes, their confiscation and release against redemption fine was upheld. - CESTAT
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