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...
Whether the impugned supplies qualified as export of services under Section 2(6) IGST and whether the petitioner was an "intermediary" under Section 13(2)/place of supply under Section 13(8)(b) was the dominant issue. The court held the authorities failed to make requisite findings on (a) existence of a third party intermeddling in transactions, (b) whether supplies were between two principals or by the petitioner on its own account, and (c) whether the petitioner merely arranged/facilitated supplies; their orders were cryptic and showed non-application of mind. Consequence: impugned orders set aside and matter remanded to appellate and refund sanctioning authorities for fresh decision. - HC
Whether the impugned supplies qualified as export of services under Section 2(6) IGST and whether the petitioner was an "intermediary" under Section 13(2)/place of supply under Section 13(8)(b) was the dominant issue. The court held the authorities failed to make requisite findings on (a) existence of a third party intermeddling in transactions, (b) whether supplies were between two principals or by the petitioner on its own account, and (c) whether the petitioner merely arranged/facilitated supplies; their orders were cryptic and showed non-application of mind. Consequence: impugned orders set aside and matter remanded to appellate and refund sanctioning authorities for fresh decision. - HC
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