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...
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Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, a declaration lapsed when the declarant failed to pay the amount in Form SVLDRS-3 within the prescribed 30 days; the Tribunal applied the plain meaning of the Scheme and held that no equitable or purposive relief could override the statutory time limit. The belated payment made after the extended last date did not preserve the amnesty benefit, so the service tax demand and interest were sustained. Penalty was, however, set aside because the delay occurred during the COVID period and there was no finding of mala fide intent.
Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, a declaration lapsed when the declarant failed to pay the amount in Form SVLDRS-3 within the prescribed 30 days; the Tribunal applied the plain meaning of the Scheme and held that no equitable or purposive relief could override the statutory time limit. The belated payment made after the extended last date did not preserve the amnesty benefit, so the service tax demand and interest were sustained. Penalty was, however, set aside because the delay occurred during the COVID period and there was no finding of mala fide intent.
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