NCLT Kochi: Liability of Personal Guarantor Cannot Exceed Contractual Limit || NCLT Ahmedabad: Must Determine Related Party Status When Insolvency Proceedings Commence || Ker. HC: 'Immediate Official Superior' under NDPS Act must be Interpreted in Relation to the Context || J&K HC: In Cases Involving Narco-Terror Links, Cannot Grant Bail Merely Due to Delay in Trial || J&K HC: Civil Courts Can Hear Waqf Disputes if Waqf Tribunal Does Not Exist || J&K HC: Can’t Invoke Principle of ‘No Work, No Pay’ When Termination is Illegal || Rajasthan HC: Should Not Penalize Party Due to Negligence of Legal Counsel || Delhi High Court Passes John Doe Order Restraining Infringement of ‘Tata’ Trademarks || Delhi HC: Dealing in Crypto Currency Has Profound Implications on Economy of the Country || SC: If Citizens Want to Enjoy Fundamental Right it Should be With Reasonable Restrictions

CESTAT, New Delhi: Importer Not Obliged to Pay Any Amount on Advertisement and Sale Promotion - (18 Feb 2020)

CUSTOMS

Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the expenditure incurred on the activities of advertisement and sale promotion will not be borne by the importer especially when there is no contract. The Tribunal further observed that the activity of advertisement and sales promotion is a post-import activity incurred by the Applicant discharge on his own account and not for the discharge for any obligation of the seller under the terms of the sale.

Tags : CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL ADVERTISEMENT AND SALE PROMOTION

Share :