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...
Writ jurisdiction under Articles 226 and 227 was held unavailable to seek early listing of a transfer application or restraint on a tribunal's adjudicating bench while proceedings were pending before the competent tribunal. The text states that constitution of a special Bench and vacation listing fell within the exclusive prerogative of the Tribunal President, and that such relief should be pursued before the tribunal itself. It also notes the availability of an alternative statutory remedy, the belated filing of the transfer application after participation in insolvency proceedings, and that pursuing substantially identical reliefs in multiple forums amounted to forum shopping and abuse of process, leading to dismissal with costs.
Writ jurisdiction under Articles 226 and 227 was held unavailable to seek early listing of a transfer application or restraint on a tribunal's adjudicating bench while proceedings were pending before the competent tribunal. The text states that constitution of a special Bench and vacation listing fell within the exclusive prerogative of the Tribunal President, and that such relief should be pursued before the tribunal itself. It also notes the availability of an alternative statutory remedy, the belated filing of the transfer application after participation in insolvency proceedings, and that pursuing substantially identical reliefs in multiple forums amounted to forum shopping and abuse of process, leading to dismissal with costs.
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