Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Primary issue: classification of imported goods as motor-vehicle parts or textile curtains. The tribunal found the goods were car shades, sold and described as vehicle accessories, not curtains; therefore classification under CTI 8708 99 00 is correct and the departmental reclassification to CTI 6303 99 90 is rejected - classification upheld for the importer. Secondary issues: valuation and penalties. The Customs officer lacked reasonable doubt under Rule 12 to disregard the transaction value where only a trader's invoice existed and no material misdescription was found; consequently confiscation under s.111(m), redemption fine and penalties under s.112 are unsustainable and set aside, with duty recalculated on remand - penalties and confiscation quashed and matter remitted for computation. - CESTAT
Primary issue: classification of imported goods as motor-vehicle parts or textile curtains. The tribunal found the goods were car shades, sold and described as vehicle accessories, not curtains; therefore classification under CTI 8708 99 00 is correct and the departmental reclassification to CTI 6303 99 90 is rejected - classification upheld for the importer. Secondary issues: valuation and penalties. The Customs officer lacked reasonable doubt under Rule 12 to disregard the transaction value where only a trader's invoice existed and no material misdescription was found; consequently confiscation under s.111(m), redemption fine and penalties under s.112 are unsustainable and set aside, with duty recalculated on remand - penalties and confiscation quashed and matter remitted for computation. - CESTAT
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