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...
Detention of a passenger's wristwatch by Customs was challenged on the ground that it constituted "personal effects" under the Baggage Rules, 2016 and was therefore not liable to detention. Relying on binding precedent holding that valuables such as jewellery cannot be wholly excluded from "personal effects," the court held that a watch worn by the passenger falls within the ambit of exempt personal effects. Consequently, the continued detention was held untenable and was set aside; Customs was directed to release the watch and warehousing charges were waived. - HC
Detention of a passenger's wristwatch by Customs was challenged on the ground that it constituted "personal effects" under the Baggage Rules, 2016 and was therefore not liable to detention. Relying on binding precedent holding that valuables such as jewellery cannot be wholly excluded from "personal effects," the court held that a watch worn by the passenger falls within the ambit of exempt personal effects. Consequently, the continued detention was held untenable and was set aside; Customs was directed to release the watch and warehousing charges were waived. - HC
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