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...
Compounding of a cheque dishonour complaint may be pursued where the dispute is monetary and the accused seeks amicable settlement, with the trial court to act on the basis of the Supreme Court guidelines in Damodar S. Prabhu and later guidance. The accused was permitted to approach the trial court for compounding on deposit of 10% of the cheque amount, and the court below was to pass appropriate orders in accordance with law. No coercive measures were to be taken during the limited period granted for seeking compounding, but if the accused failed to appear, the trial court could proceed against him in accordance with law.
Compounding of a cheque dishonour complaint may be pursued where the dispute is monetary and the accused seeks amicable settlement, with the trial court to act on the basis of the Supreme Court guidelines in Damodar S. Prabhu and later guidance. The accused was permitted to approach the trial court for compounding on deposit of 10% of the cheque amount, and the court below was to pass appropriate orders in accordance with law. No coercive measures were to be taken during the limited period granted for seeking compounding, but if the accused failed to appear, the trial court could proceed against him in accordance with law.
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