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...
Redemption fine and reduced penalties were left undisturbed, and confiscated goods were ordered released for re-export with the amount already deposited set off against the fine and penalties. The pending compounding application was also directed to be decided expeditiously. No further interference was made with the Tribunal's order.
Redemption fine and reduced penalties were left undisturbed, and confiscated goods were ordered released for re-export with the amount already deposited set off against the fine and penalties. The pending compounding application was also directed to be decided expeditiously. No further interference was made with the Tribunal's order.
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