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...
Movement of imported goods for gamma irradiation was permitted under a case-specific customs-controlled procedure, with the goods remaining under customs control and movement for treatment not amounting to clearance under the Customs Act. Transport, treatment, supervision, testing, sealing, insurance and indemnity were left entirely at the importer's sole risk and responsibility, and the process had to be completed within the time fixed by the Court. The arrangement was expressly confined to the facts of the matter and was not to be treated as precedent. The High Court's classification decision was affirmed, but the underlying question of law was left open for decision in an appropriate case.
Movement of imported goods for gamma irradiation was permitted under a case-specific customs-controlled procedure, with the goods remaining under customs control and movement for treatment not amounting to clearance under the Customs Act. Transport, treatment, supervision, testing, sealing, insurance and indemnity were left entirely at the importer's sole risk and responsibility, and the process had to be completed within the time fixed by the Court. The arrangement was expressly confined to the facts of the matter and was not to be treated as precedent. The High Court's classification decision was affirmed, but the underlying question of law was left open for decision in an appropriate case.
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