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...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Mandatory use of Body Worn Cameras during physical examination of import cargo at CFSs, ICDs and ACCs under Hyderabad Customs Commissionerate takes effect immediately. The notice requires recording from before opening packages or containers until completion of examination, including interaction with the importer, Customs Broker or authorised representative and all critical stages such as seal verification, description, quantity and sampling; any interruption must be noted with reasons. The recordings must be securely stored for two years by the jurisdictional Commissionerate, and where investigations, disputes or litigation arise, they must be preserved until final disposal. All concerned stations must ensure BWCs are available for officers.
Mandatory use of Body Worn Cameras during physical examination of import cargo at CFSs, ICDs and ACCs under Hyderabad Customs Commissionerate takes effect immediately. The notice requires recording from before opening packages or containers until completion of examination, including interaction with the importer, Customs Broker or authorised representative and all critical stages such as seal verification, description, quantity and sampling; any interruption must be noted with reasons. The recordings must be securely stored for two years by the jurisdictional Commissionerate, and where investigations, disputes or litigation arise, they must be preserved until final disposal. All concerned stations must ensure BWCs are available for officers.
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