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...
Appeal concerns undervaluation and transaction value in customs; tribunal addressed admissibility of third-party documents and statements and the burden of proof on revenue to establish under-valuation using contemporaneous imports, finding reliance on common documentary evidence. A partners acceptance of undervaluation and payment of differential duty, interest and reduced penalty under statute was treated as corroborative, and earlier tribunal precedent affirmed by the Supreme Court was applied to the present matters. Consequentially the impugned order was set aside and both appeals were allowed with attendant benefits where applicable.
Appeal concerns undervaluation and transaction value in customs; tribunal addressed admissibility of third-party documents and statements and the burden of proof on revenue to establish under-valuation using contemporaneous imports, finding reliance on common documentary evidence. A partners acceptance of undervaluation and payment of differential duty, interest and reduced penalty under statute was treated as corroborative, and earlier tribunal precedent affirmed by the Supreme Court was applied to the present matters. Consequentially the impugned order was set aside and both appeals were allowed with attendant benefits where applicable.
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