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...
Proceedings initiated by issuance of notice under s.153C were held not maintainable because the assessee's own premises had been searched, making him a "searched person" and not an "other person" within the scope of s.153C; consequently, the notice and consequential proceedings were quashed. Independently, the assessment order was held time-barred since, despite bearing the last permissible date and reflecting DIN generation on that date, the order did not leave the department's control and was actually booked/dispatched after the limitation date, so it could not be treated as passed within time; accordingly, the assessment order was set aside and the writ was allowed. - HC
Proceedings initiated by issuance of notice under s.153C were held not maintainable because the assessee's own premises had been searched, making him a "searched person" and not an "other person" within the scope of s.153C; consequently, the notice and consequential proceedings were quashed. Independently, the assessment order was held time-barred since, despite bearing the last permissible date and reflecting DIN generation on that date, the order did not leave the department's control and was actually booked/dispatched after the limitation date, so it could not be treated as passed within time; accordingly, the assessment order was set aside and the writ was allowed. - HC
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