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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Additional customs duty under Section 3(1) is levied to maintain parity with like goods manufactured in India, so imported goods are treated as if manufactured domestically for concessional CVD under Notification No. 12/2012-CE. On that basis, the condition of non-availment of CENVAT credit could not be denied to an importer merely because it is tied to manufacture and cannot be literally shown by a trader-importer. The reasoning in SRF Ltd. was applied, the strict-construction plea based on Hari Chand Shri Gopal was distinguished, and procedural limits in the EDI system could not defeat the substantive concession. The concessional rate was extended and the Department's appeal was dismissed.
Additional customs duty under Section 3(1) is levied to maintain parity with like goods manufactured in India, so imported goods are treated as if manufactured domestically for concessional CVD under Notification No. 12/2012-CE. On that basis, the condition of non-availment of CENVAT credit could not be denied to an importer merely because it is tied to manufacture and cannot be literally shown by a trader-importer. The reasoning in SRF Ltd. was applied, the strict-construction plea based on Hari Chand Shri Gopal was distinguished, and procedural limits in the EDI system could not defeat the substantive concession. The concessional rate was extended and the Department's appeal was dismissed.
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