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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...
Applicability of carnet exemption turned on residency and absence of prohibited activity; the tribunal found no bar to an Indian citizen resident abroad using a carnet and no evidence the appellant undertook paid employment or gainful occupation during the visit, so ineligibility alleged by the adjudicating authority did not apply. The car remained under customs control and prior or subsequent conduct was irrelevant to notification administration. Consequently, confiscation under customs law lacked legal authority and the fines and penalties imposed were set aside, allowing the appeal.
Applicability of carnet exemption turned on residency and absence of prohibited activity; the tribunal found no bar to an Indian citizen resident abroad using a carnet and no evidence the appellant undertook paid employment or gainful occupation during the visit, so ineligibility alleged by the adjudicating authority did not apply. The car remained under customs control and prior or subsequent conduct was irrelevant to notification administration. Consequently, confiscation under customs law lacked legal authority and the fines and penalties imposed were set aside, allowing the appeal.
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