Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
AAR held that GST paid on leasing, renting or hiring of motor vehicles can qualify as input tax credit where the employer is under a legal obligation to provide transport and safety arrangements for women employees. Although such services are ordinarily blocked under section 17(5)(b), the proviso applies to the whole clause where the facility is mandatorily required, subject to fulfilment of section 16 conditions. The credit was confined to the extent of the statutory night-shift transport requirement under the Tamil Nadu shops and establishments framework and not to transport provided for all shifts. ITC was also held available only from 28.05.2019 onwards, subject to the statutory time limit for availment under section 16.
AAR held that GST paid on leasing, renting or hiring of motor vehicles can qualify as input tax credit where the employer is under a legal obligation to provide transport and safety arrangements for women employees. Although such services are ordinarily blocked under section 17(5)(b), the proviso applies to the whole clause where the facility is mandatorily required, subject to fulfilment of section 16 conditions. The credit was confined to the extent of the statutory night-shift transport requirement under the Tamil Nadu shops and establishments framework and not to transport provided for all shifts. ITC was also held available only from 28.05.2019 onwards, subject to the statutory time limit for availment under section 16.
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