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...
A customs broker ordinarily functions as agent of the exporter and acts on the exporter's instructions; primary responsibility for correctness of shipping bill particulars, including valuation, rests with the exporter. Penalty for facilitating overvaluation cannot be sustained without a specific adjudicatory finding and positive evidence that the broker committed acts or omissions that enabled over invoicing or rendered goods liable to confiscation. Where investigation and orders fail to establish the broker's role in alleged overvaluation, imposition of penalty is not justified and must be set aside.
A customs broker ordinarily functions as agent of the exporter and acts on the exporter's instructions; primary responsibility for correctness of shipping bill particulars, including valuation, rests with the exporter. Penalty for facilitating overvaluation cannot be sustained without a specific adjudicatory finding and positive evidence that the broker committed acts or omissions that enabled over invoicing or rendered goods liable to confiscation. Where investigation and orders fail to establish the broker's role in alleged overvaluation, imposition of penalty is not justified and must be set aside.
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