Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
Shri Gopi Donthireddy, Additional Commissioner of Customs, is nominated as the Appellate Authority for Chennai-III (Preventive Commissionerate) under Sections 5(1) and 5(2) of the Right to Information Act, 2005, pursuant to Order No. 24/2025, with immediate effect; the operative effect is that he is authorized to receive and adjudicate first appeals under the RTI Act arising from the Chennai-III (Preventive Commissionerate) jurisdiction.
Shri Gopi Donthireddy, Additional Commissioner of Customs, is nominated as the Appellate Authority for Chennai-III (Preventive Commissionerate) under Sections 5(1) and 5(2) of the Right to Information Act, 2005, pursuant to Order No. 24/2025, with immediate effect; the operative effect is that he is authorized to receive and adjudicate first appeals under the RTI Act arising from the Chennai-III (Preventive Commissionerate) jurisdiction.
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