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...
An arrest in one State cannot be followed by production before a remand magistrate in another State without transit remand. The Court also reiterated that grounds of arrest must be explained to the arrested person and furnished in writing as an annexure to the arrest memo, with the place of arrest and grounds properly reflected in the memo. On the uncontroverted record, the arrest memo omitted the place of arrest and the annexed grounds, and no transit remand order was shown. These defects rendered the remand order illegal and the arrest and detention unsustainable; the petitioner was ordered to be released forthwith, with liberty to proceed afresh in accordance with law.
An arrest in one State cannot be followed by production before a remand magistrate in another State without transit remand. The Court also reiterated that grounds of arrest must be explained to the arrested person and furnished in writing as an annexure to the arrest memo, with the place of arrest and grounds properly reflected in the memo. On the uncontroverted record, the arrest memo omitted the place of arrest and the annexed grounds, and no transit remand order was shown. These defects rendered the remand order illegal and the arrest and detention unsustainable; the petitioner was ordered to be released forthwith, with liberty to proceed afresh in accordance with law.
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