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...
In determining whether the importer's advertisement and sales promotion expenditure could be added to assessable value under Rule 10(1)(e) of the 2007 Customs Valuation Rules, it was held that statements recorded under s.108 could not be relied upon because the mandatory procedure under s.138B was not followed, vitiating their evidentiary use. On merits, the marketing-support clause and first-year discount did not establish that any discount or promotional spend was a condition of sale or an amount paid/payable to the seller; the expenses were incurred on the importer's own account and were therefore not includible in assessable value. The demand of differential duty with interest and penalty was set aside and the appeal was allowed with consequential relief. - CESTAT
In determining whether the importer's advertisement and sales promotion expenditure could be added to assessable value under Rule 10(1)(e) of the 2007 Customs Valuation Rules, it was held that statements recorded under s.108 could not be relied upon because the mandatory procedure under s.138B was not followed, vitiating their evidentiary use. On merits, the marketing-support clause and first-year discount did not establish that any discount or promotional spend was a condition of sale or an amount paid/payable to the seller; the expenses were incurred on the importer's own account and were therefore not includible in assessable value. The demand of differential duty with interest and penalty was set aside and the appeal was allowed with consequential relief. - CESTAT
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