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...
Approval for a trust was upheld because the determinative statutory test was whether expenditure of a religious nature exceeded the prescribed limit of the trust's total income in the relevant year. The Court accepted the Tribunal's finding that the Revenue could not dispute the factual figures showing religious expenditure remained below that limit, so the trust was eligible for approval on that statutory basis despite objections that some objects were religious in nature. The proposed question of law was not entertained, and the appeal was dismissed.
Approval for a trust was upheld because the determinative statutory test was whether expenditure of a religious nature exceeded the prescribed limit of the trust's total income in the relevant year. The Court accepted the Tribunal's finding that the Revenue could not dispute the factual figures showing religious expenditure remained below that limit, so the trust was eligible for approval on that statutory basis despite objections that some objects were religious in nature. The proposed question of law was not entertained, and the appeal was dismissed.
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