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...
Reassessment initiated on a mistaken factual premise and without a live nexus to incriminating material was held unsustainable, as the record did not link the assessee to the seized third-party material and the jurisdictional approval objection was unrebutted. The Tribunal also found that approval under the reassessment provisions had not been shown to be validly obtained and that the sanction was mechanical, so the reassessment order was quashed. On the alleged on-money addition, unexplained reliance on un-confronted Excel entries and third-party statements could not displace the assessee's banking records and other documents, and the section 69 addition was deleted.
Reassessment initiated on a mistaken factual premise and without a live nexus to incriminating material was held unsustainable, as the record did not link the assessee to the seized third-party material and the jurisdictional approval objection was unrebutted. The Tribunal also found that approval under the reassessment provisions had not been shown to be validly obtained and that the sanction was mechanical, so the reassessment order was quashed. On the alleged on-money addition, unexplained reliance on un-confronted Excel entries and third-party statements could not displace the assessee's banking records and other documents, and the section 69 addition was deleted.
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