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...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
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Expiry of an insolvency professional's authorisation on attaining 70 years did not end an ongoing assignment, because Regulation 7A's proviso preserved assignments already in progress when authorisation expired; the Bankruptcy Trustee was allowed to continue and complete the work. The challenge to removal on that ground was rejected. The challenge to extension of the liquidation period was also dismissed because the extension had already expired by the time the appeal was heard, and interference would have been academic; the decision to seek extension had been treated as valid. Both appeals were dismissed.
Expiry of an insolvency professional's authorisation on attaining 70 years did not end an ongoing assignment, because Regulation 7A's proviso preserved assignments already in progress when authorisation expired; the Bankruptcy Trustee was allowed to continue and complete the work. The challenge to removal on that ground was rejected. The challenge to extension of the liquidation period was also dismissed because the extension had already expired by the time the appeal was heard, and interference would have been academic; the decision to seek extension had been treated as valid. Both appeals were dismissed.
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