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...
A High Court held that confiscation proceedings under Section 130 read with Section 122 of the Act, 2017 cannot be initiated merely for an alleged violation of Section 35 without prior determination of tax liability under Sections 73 or 74. Because the show cause notice was issued without satisfying that jurisdictional requirement, it was held to be without jurisdiction. Interference at the notice stage was therefore justified, and the show cause notice and consequential confiscation order were quashed, with liberty to the department to proceed afresh in accordance with law.
A High Court held that confiscation proceedings under Section 130 read with Section 122 of the Act, 2017 cannot be initiated merely for an alleged violation of Section 35 without prior determination of tax liability under Sections 73 or 74. Because the show cause notice was issued without satisfying that jurisdictional requirement, it was held to be without jurisdiction. Interference at the notice stage was therefore justified, and the show cause notice and consequential confiscation order were quashed, with liberty to the department to proceed afresh in accordance with law.
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