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...
CESTAT held that imported refined oils and candelilla wax qualified for exemption under Notification No. 50/2017-Customs because approved laboratory reports showed the goods were of edible grade and there was no dispute on tariff classification. The notification required only that the goods fall under the specified headings and be refined edible grade; it did not impose any end-use requirement. The Tribunal also held that a CBEC circular could not add a condition not found in the notification, so the importer's declared use in cosmetics or pharmaceuticals could not defeat the exemption. The appellate order granting benefit under Serial Nos. 64 and 71 was upheld.
CESTAT held that imported refined oils and candelilla wax qualified for exemption under Notification No. 50/2017-Customs because approved laboratory reports showed the goods were of edible grade and there was no dispute on tariff classification. The notification required only that the goods fall under the specified headings and be refined edible grade; it did not impose any end-use requirement. The Tribunal also held that a CBEC circular could not add a condition not found in the notification, so the importer's declared use in cosmetics or pharmaceuticals could not defeat the exemption. The appellate order granting benefit under Serial Nos. 64 and 71 was upheld.
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