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...
Anti-profiteering proceedings may extend beyond the original complaint where the DGAP report warrants reconsideration, and Rule 133(4) supports further inquiry into wider products; the objection to jurisdiction was rejected. Omission of the rules constituting the former authority did not extinguish pending proceedings or prior orders, since the statutory anti-profiteering scheme continued through successor forums. The prescribed decision timeline was held directory, so delay did not bar the matter. The supplier was found to have failed to pass on a GST rate reduction by commensurate price reduction, and benefit had to reach each recipient. Interest and penalty were not imposed for the pre-amendment period because those provisions were introduced later.
Anti-profiteering proceedings may extend beyond the original complaint where the DGAP report warrants reconsideration, and Rule 133(4) supports further inquiry into wider products; the objection to jurisdiction was rejected. Omission of the rules constituting the former authority did not extinguish pending proceedings or prior orders, since the statutory anti-profiteering scheme continued through successor forums. The prescribed decision timeline was held directory, so delay did not bar the matter. The supplier was found to have failed to pass on a GST rate reduction by commensurate price reduction, and benefit had to reach each recipient. Interest and penalty were not imposed for the pre-amendment period because those provisions were introduced later.
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