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...
Confiscation and penalty in respect of an imported food consignment were held unsustainable where customs cleared the goods under a proper bill of entry after duty payment and there was no evidence of provisional clearance, bond execution, or mis-declaration; consequence: confiscation and redemption fine set aside. The tribunal found culpable negligence and inaction by customs officials in permitting further market movement despite possession of a rejection test report by the food safety authority; consequence: such procedural lapses cannot be condoned and undermined the prosecution. Appellant granted relief and made eligible for consequential legal remedies.
Confiscation and penalty in respect of an imported food consignment were held unsustainable where customs cleared the goods under a proper bill of entry after duty payment and there was no evidence of provisional clearance, bond execution, or mis-declaration; consequence: confiscation and redemption fine set aside. The tribunal found culpable negligence and inaction by customs officials in permitting further market movement despite possession of a rejection test report by the food safety authority; consequence: such procedural lapses cannot be condoned and undermined the prosecution. Appellant granted relief and made eligible for consequential legal remedies.
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