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...
DRI officers were held competent to issue SCNs in drawback fraud cases, applying the Tribunal's later precedent upholding DRI jurisdiction; consequently, the challenge to SCN validity failed. Deliberate post-LEO alteration of Bills of Lading to change the port of discharge was treated as fraudulent conduct affecting Customs risk assessment and therefore constituted misdeclaration in the Shipping Bills; accordingly, the export declarations were held tainted. A company was held to fall within "person" by applying the General Clauses Act where the Customs Act is silent; accordingly, corporate liability under s.114 was maintainable in law. However, absent proof of knowing abetment by the customs broker, penalty under s.114(i) was set aside, leaving any lapse to CHALR action. - CESTAT
DRI officers were held competent to issue SCNs in drawback fraud cases, applying the Tribunal's later precedent upholding DRI jurisdiction; consequently, the challenge to SCN validity failed. Deliberate post-LEO alteration of Bills of Lading to change the port of discharge was treated as fraudulent conduct affecting Customs risk assessment and therefore constituted misdeclaration in the Shipping Bills; accordingly, the export declarations were held tainted. A company was held to fall within "person" by applying the General Clauses Act where the Customs Act is silent; accordingly, corporate liability under s.114 was maintainable in law. However, absent proof of knowing abetment by the customs broker, penalty under s.114(i) was set aside, leaving any lapse to CHALR action. - CESTAT
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