Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Continuation of a Look Out Circular after completion of investigation, with no pending prosecution or court proceeding, was held to be unjustified where the record contained no concrete material showing that the person's departure would harm India's sovereignty, security, integrity, strategic or economic interests, or that larger public interest required restraint. The Court applied Article 21 and proportionality, noting that travel abroad is part of personal liberty and that less restrictive safeguards were available. The LOC was quashed as arbitrary and disproportionate, subject to filing a notarized undertaking to appear if prosecuted, cooperate, furnish contact details and not surrender the Indian passport for the stipulated period.
Continuation of a Look Out Circular after completion of investigation, with no pending prosecution or court proceeding, was held to be unjustified where the record contained no concrete material showing that the person's departure would harm India's sovereignty, security, integrity, strategic or economic interests, or that larger public interest required restraint. The Court applied Article 21 and proportionality, noting that travel abroad is part of personal liberty and that less restrictive safeguards were available. The LOC was quashed as arbitrary and disproportionate, subject to filing a notarized undertaking to appear if prosecuted, cooperate, furnish contact details and not surrender the Indian passport for the stipulated period.
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