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...
The principal issue was whether Section 6(2)(b) CGST permits parallel adjudication by Central and State authorities where proceedings overlap. Relying on the Apex Court's delineation of "initiation of proceedings," "subject-matter," and inter-authority relations, the court held that once one authority first initiates proceedings, subsequent parallel adjudicatory proceedings by the other are barred; investigative steps not amounting to adjudication may continue. Applying that rule, no further adjudication was permitted here; the petitioner was directed to appear before the Central authority and file its response to the show-cause notice by 31.01.2026, and the petition was disposed. - HC
The principal issue was whether Section 6(2)(b) CGST permits parallel adjudication by Central and State authorities where proceedings overlap. Relying on the Apex Court's delineation of "initiation of proceedings," "subject-matter," and inter-authority relations, the court held that once one authority first initiates proceedings, subsequent parallel adjudicatory proceedings by the other are barred; investigative steps not amounting to adjudication may continue. Applying that rule, no further adjudication was permitted here; the petitioner was directed to appear before the Central authority and file its response to the show-cause notice by 31.01.2026, and the petition was disposed. - HC
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