P&H HC: Eyewitness Account Not Credible if Eyewitness Directly Identifies Accused in Court || Delhi HC: Conditions u/s 45 PMLA Have to Give Way to Article 21 When Accused Incarcerated for Long || Delhi High Court: Delhi Police to Add Grounds of Arrest in Arrest Memo || Kerala High Court: Giving Seniority on the Basis of Rules is a Policy Decision || Del. HC: Where Arbitrator has Taken Plausible View, Court Cannot Interfere u/s 34 of A&C Act || Ker. HC: No Question of Estoppel Against Party Where Error is Committed by Court Itself || Supreme Court: Revenue Entries are Admissible as Evidence of Possession || SC: Mere Breakup of Relationship Between Consenting Couple Can’t Result in Criminal Proceedings || SC: Bar u/s 195 CrPC Not Attracted Where Proceedings Initiated Pursuant to Judicial Order || NTF Gives Comprehensive Suggestions on Enhancing Better Working Conditions of Medical Professions

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 :