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...
Invocation of a continuing guarantee by demand was treated as the point when liability became enforceable, so the Section 95 insolvency application against the personal guarantor was held to be within limitation because the demand notice preceded the filing date. The creditor's debt and default were found sufficiently established through the guarantee and acknowledgment, audited balance sheets showing borrowings, and admission of the claim in liquidation proceedings; discrepancies in the amounts stated across proceedings did not defeat admission at that stage. Allegations of conflict of interest against the resolution professional were not accepted as a ground to interfere with the admission order, though the merits of that allegation were left open. The appeal was dismissed.
Invocation of a continuing guarantee by demand was treated as the point when liability became enforceable, so the Section 95 insolvency application against the personal guarantor was held to be within limitation because the demand notice preceded the filing date. The creditor's debt and default were found sufficiently established through the guarantee and acknowledgment, audited balance sheets showing borrowings, and admission of the claim in liquidation proceedings; discrepancies in the amounts stated across proceedings did not defeat admission at that stage. Allegations of conflict of interest against the resolution professional were not accepted as a ground to interfere with the admission order, though the merits of that allegation were left open. The appeal was dismissed.
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