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...
Writ jurisdiction is ordinarily not exercised in tax matters where an efficacious statutory appeal exists, and the petitioner's challenges to classification, exemption, annuity receipts, composite supply, notifications and circulars were held to fall within the appellate framework. The Court found no exceptional ground such as patent lack of jurisdiction or violation of natural justice, noting that the petitioner had participated in adjudication and was heard. It also held that the Additional Director, DGGI, and the Additional Commissioner, CGST, were validly empowered as proper officers under the statutory notifications to issue the notice and adjudicate it. The writ petition was dismissed with liberty to pursue the statutory appeal.
Writ jurisdiction is ordinarily not exercised in tax matters where an efficacious statutory appeal exists, and the petitioner's challenges to classification, exemption, annuity receipts, composite supply, notifications and circulars were held to fall within the appellate framework. The Court found no exceptional ground such as patent lack of jurisdiction or violation of natural justice, noting that the petitioner had participated in adjudication and was heard. It also held that the Additional Director, DGGI, and the Additional Commissioner, CGST, were validly empowered as proper officers under the statutory notifications to issue the notice and adjudicate it. The writ petition was dismissed with liberty to pursue the statutory appeal.
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