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...
Under the EPCG framework, the Tribunal treated the FTDR Act, Foreign Trade Policy, Handbook of Procedures and Customs notification as an integrated scheme and held that fulfilment of export obligation and validity of EODCs primarily lie with DGFT. Third-party exports were recognised as permissible under the scheme, which is value-based and does not require a rigid one-to-one correlation between imported capital goods and each export consignment. Because the EODCs had been restored by the competent DGFT appellate authority and the alleged fraud was not supported by primary documentary evidence, Customs could not disregard those subsisting determinations or deny EPCG benefits. On the same reasoning, penalties, confiscation and redemption fine were unsustainable.
Under the EPCG framework, the Tribunal treated the FTDR Act, Foreign Trade Policy, Handbook of Procedures and Customs notification as an integrated scheme and held that fulfilment of export obligation and validity of EODCs primarily lie with DGFT. Third-party exports were recognised as permissible under the scheme, which is value-based and does not require a rigid one-to-one correlation between imported capital goods and each export consignment. Because the EODCs had been restored by the competent DGFT appellate authority and the alleged fraud was not supported by primary documentary evidence, Customs could not disregard those subsisting determinations or deny EPCG benefits. On the same reasoning, penalties, confiscation and redemption fine were unsustainable.
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