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...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
