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 primary issue is whether the appellant can be held liable under Sections 112(a) and 112(b) for smuggling and penalized for foreign-origin cigarettes found in a seized vehicle. The tribunal found no evidence linking the appellant to loading, transporting, ownership, or control of the vehicle and thus no proof of knowledge, connivance, or abetment - penalties on the appellant were therefore annulled. A secondary issue is validity of confiscation of the cover consignment (phool jhadus): because those goods were used to conceal illicit cigarettes, their confiscation and release against redemption fine was upheld. - CESTAT
The primary issue is whether the appellant can be held liable under Sections 112(a) and 112(b) for smuggling and penalized for foreign-origin cigarettes found in a seized vehicle. The tribunal found no evidence linking the appellant to loading, transporting, ownership, or control of the vehicle and thus no proof of knowledge, connivance, or abetment - penalties on the appellant were therefore annulled. A secondary issue is validity of confiscation of the cover consignment (phool jhadus): because those goods were used to conceal illicit cigarettes, their confiscation and release against redemption fine was upheld. - CESTAT
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