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...
No exemption from the statutory pre-deposit is available when filing a GST appeal merely because tax was paid during adjudication or because penalty is disputed. Whether the tax or penalty was correctly imposed, including the effect of payment made during adjudication on penalty liability, is a merits issue for the appellate authority and cannot by itself justify dispensing with the mandatory deposit. The writ petition was disposed of on that footing, leaving the taxpayer to pursue the appeal only with the prescribed pre-deposit.
No exemption from the statutory pre-deposit is available when filing a GST appeal merely because tax was paid during adjudication or because penalty is disputed. Whether the tax or penalty was correctly imposed, including the effect of payment made during adjudication on penalty liability, is a merits issue for the appellate authority and cannot by itself justify dispensing with the mandatory deposit. The writ petition was disposed of on that footing, leaving the taxpayer to pursue the appeal only with the prescribed pre-deposit.
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