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...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Immediate instructions require all groups to prepare detailed, updated briefs for every matter pending before the Supreme Court, with cases graded for monitoring, including constitutional challenges and high-revenue matters. Files and synopses must be properly indexed and kept immediately retrievable so briefing can be provided to the Learned ASG at short notice. At least two to three senior officers in each group, including the Assistant Commissioner and the JC/ADC concerned, must familiarise themselves with case details to ensure effective briefing. The Deputy/Assistant Commissioner of each group is made responsible for monitoring strict compliance with these directions.
Immediate instructions require all groups to prepare detailed, updated briefs for every matter pending before the Supreme Court, with cases graded for monitoring, including constitutional challenges and high-revenue matters. Files and synopses must be properly indexed and kept immediately retrievable so briefing can be provided to the Learned ASG at short notice. At least two to three senior officers in each group, including the Assistant Commissioner and the JC/ADC concerned, must familiarise themselves with case details to ensure effective briefing. The Deputy/Assistant Commissioner of each group is made responsible for monitoring strict compliance with these directions.
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