NCLAT: Can’t Dismiss Restoration App. if Filed in 30 Days from Date of Dismissal of Original App.  ||  Delhi HC: Communication between Parties through Whatsapp Constitute Valid Agreement  ||  Delhi HC Seeks Response from Govt. Over Penalties on Petrol Pumps Supplying Fuel to Old Vehicles  ||  Centre Notifies "Unified Waqf Management, Empowerment, Efficiency and Development Rules, 2025"  ||  Del. HC: Can’t Reject TM Owner’s Claim Merely because Defendant Could have Sought Removal of Mark  ||  Bombay HC: Cannot Treat Sole Director of OPC, Parallelly with Separate Legal Entity  ||  Delhi HC: Can Apply 'Family of Marks' Concept to Injunct Specific Marks  ||  HP HC: Can’t Set Aside Ex-Parte Decree for Mere Irregularity  ||  Cal. HC: Order by HC Bench Not Conferred With Determination by Roster is Void  ||  Calcutta HC: Purchase Order Including Arbitration Agreement to Prevail Over Tax Invoice Lacking it    

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 :        

Disclaimer | Copyright 2025 - All Rights Reserved