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...
The Tribunal held that the proviso excluding appellate jurisdiction for orders relating to goods imported or exported as baggage must be construed strictly. Because the appellant was intercepted before entering the Customs clearance area and the dispute did not arise from baggage declaration, assessment or examination, the matter was not directly and substantially a baggage case. The real controversy concerned seizure and confiscation of foreign currency for alleged FEMA or Customs violations. Currency and baggage were treated as distinct, so seizure of currency did not by itself attract the baggage bar. The preliminary objection was rejected and the appeal was held maintainable for hearing on merits.
The Tribunal held that the proviso excluding appellate jurisdiction for orders relating to goods imported or exported as baggage must be construed strictly. Because the appellant was intercepted before entering the Customs clearance area and the dispute did not arise from baggage declaration, assessment or examination, the matter was not directly and substantially a baggage case. The real controversy concerned seizure and confiscation of foreign currency for alleged FEMA or Customs violations. Currency and baggage were treated as distinct, so seizure of currency did not by itself attract the baggage bar. The preliminary objection was rejected and the appeal was held maintainable for hearing on merits.
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