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...
Customs valuation challenges the use of an English-recorded statement as voluntary where the deponent did not understand the language, rendering that statement unreliable; electronic invoices recovered from the proprietor's laptop were inadmissible after retraction and lacked contemporaneity with imports; local resale invoices could not be disregarded without testing their probative value; re-determination of transaction value requires particulars, notice and consideration of commercial factors (quantity, model/grade, contractual terms, discounts, relationship); absent identification of identical goods or adequate particulars, valuation adjustments, differential duty, confiscation and penalties were unsustainable.
Customs valuation challenges the use of an English-recorded statement as voluntary where the deponent did not understand the language, rendering that statement unreliable; electronic invoices recovered from the proprietor's laptop were inadmissible after retraction and lacked contemporaneity with imports; local resale invoices could not be disregarded without testing their probative value; re-determination of transaction value requires particulars, notice and consideration of commercial factors (quantity, model/grade, contractual terms, discounts, relationship); absent identification of identical goods or adequate particulars, valuation adjustments, differential duty, confiscation and penalties were unsustainable.
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