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...
CBIC appoints the Principal Commissioner/Commissioner of Customs, Import Commissionerate, Chennai as common adjudicating authority for specified show cause notices issued to View Sonic Technologies India Pvt. Ltd., so that the named officer may exercise the powers and discharge the duties of the earlier adjudicating authorities for those notices under the Customs Act, 1962. The notification applies only to the two identified show cause notices and substitutes a single adjudicating authority for their adjudication.
CBIC appoints the Principal Commissioner/Commissioner of Customs, Import Commissionerate, Chennai as common adjudicating authority for specified show cause notices issued to View Sonic Technologies India Pvt. Ltd., so that the named officer may exercise the powers and discharge the duties of the earlier adjudicating authorities for those notices under the Customs Act, 1962. The notification applies only to the two identified show cause notices and substitutes a single adjudicating authority for their adjudication.
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