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...
Statutory presumption over seized gold under customs law arose only if the Department first established a reasonable belief at seizure, supported by objective material; suspicion, town-area recovery, purity alone, or a recital of foreign origin were insufficient. The Tribunal also held that investigation statements could not, without the safeguards required by law and independent corroboration, sustain findings of smuggling or document fabrication. Because the Revenue failed to prove smuggled origin or conscious falsity in the supporting records, the confiscation failed and the penalties for dealing with confiscable goods and for false documents were set aside.
Statutory presumption over seized gold under customs law arose only if the Department first established a reasonable belief at seizure, supported by objective material; suspicion, town-area recovery, purity alone, or a recital of foreign origin were insufficient. The Tribunal also held that investigation statements could not, without the safeguards required by law and independent corroboration, sustain findings of smuggling or document fabrication. Because the Revenue failed to prove smuggled origin or conscious falsity in the supporting records, the confiscation failed and the penalties for dealing with confiscable goods and for false documents were set aside.
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