Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
HC held that samples of Distillate Fuel Oil were drawn in violation of mandatory Section 144 of the Customs Act, 1962, as they were collected in the absence of the owner/importer and without any alternative statutory or administrative authority permitting such procedure. The Department's inconsistent treatment of samples drawn at different locations was rejected as untenable. As the initial sampling was de hors Section 144, the subsequent laboratory test report could not lawfully form the basis for seizure. The seizure memo issued by DRI authorities was declared illegal and quashed. Consequently, the petition filed by the importing company was allowed.
HC held that samples of Distillate Fuel Oil were drawn in violation of mandatory Section 144 of the Customs Act, 1962, as they were collected in the absence of the owner/importer and without any alternative statutory or administrative authority permitting such procedure. The Department's inconsistent treatment of samples drawn at different locations was rejected as untenable. As the initial sampling was de hors Section 144, the subsequent laboratory test report could not lawfully form the basis for seizure. The seizure memo issued by DRI authorities was declared illegal and quashed. Consequently, the petition filed by the importing company was allowed.
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