Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Concurrent factual findings established that the appellant had transferred title to the imported goods and was not their owner. The goods were consigned to fictitious importing firms lacking importer-exporter codes and were routed without proper banking channels, supporting findings of systematic fraud and illegal importation. These factual findings warranted confiscation and penalty and did not raise a substantial question of law. Confiscation, refusal of re-shipment and penalty were sustained, and the customs appeal was dismissed.
Concurrent factual findings established that the appellant had transferred title to the imported goods and was not their owner. The goods were consigned to fictitious importing firms lacking importer-exporter codes and were routed without proper banking channels, supporting findings of systematic fraud and illegal importation. These factual findings warranted confiscation and penalty and did not raise a substantial question of law. Confiscation, refusal of re-shipment and penalty were sustained, and the customs appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
