Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Classification of a processing arrangement depends on the agreement and the real nature of the work. Applying the control, integration and multi-factor tests, the Tribunal held that supervision, disciplinary control, wage liability and statutory compliance remained with the contractor, while the client only required completion of identified job-work outputs; the arrangement was therefore contract for service, not manpower supply, and was classifiable under BAS rather than MSS. The Tribunal further held that processing unmanufactured tobacco did not change its essential character as agricultural produce, so the activity remained in relation to agriculture or agricultural produce and qualified for exemption. The refund claim for the disputed periods was allowed.
Classification of a processing arrangement depends on the agreement and the real nature of the work. Applying the control, integration and multi-factor tests, the Tribunal held that supervision, disciplinary control, wage liability and statutory compliance remained with the contractor, while the client only required completion of identified job-work outputs; the arrangement was therefore contract for service, not manpower supply, and was classifiable under BAS rather than MSS. The Tribunal further held that processing unmanufactured tobacco did not change its essential character as agricultural produce, so the activity remained in relation to agriculture or agricultural produce and qualified for exemption. The refund claim for the disputed periods was allowed.
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