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...
Provisional release of imported goods was allowed against a bank guarantee securing differential duty where petitioners claimed preferential tariff treatment under CAROTAR and supplier furnished origin confirmations and cooperation; HC found no adjudicatory proceedings initiated and no conclusive adverse material since 2018, so denial of provisional release was unjustified. The court reasoned that potential departmental recovery of full customs duty would be adequately secured by the bank guarantee and that verification of origin can proceed without continuing detention; writ petitions disposed granting relief for provisional release.
Provisional release of imported goods was allowed against a bank guarantee securing differential duty where petitioners claimed preferential tariff treatment under CAROTAR and supplier furnished origin confirmations and cooperation; HC found no adjudicatory proceedings initiated and no conclusive adverse material since 2018, so denial of provisional release was unjustified. The court reasoned that potential departmental recovery of full customs duty would be adequately secured by the bank guarantee and that verification of origin can proceed without continuing detention; writ petitions disposed granting relief for provisional release.
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