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...
Central issue: whether the Principal Commissioner's condition requiring a Bank Guarantee for 100% of estimated differential duty plus anticipated fine and penalties for provisional release of imported goods was onerous and inconsistent with prior provisional clearances. Reasoning: authority's own contemporaneous provisional assessments had accepted a bond for value and a 50% Bank Guarantee of estimated differential duty for similar imports, making the 100% requirement disproportionate and inconsistent. Outcome: direction to modify the Bank Guarantee requirement to 50% of estimated differential duty; other conditions remain; provisional release ordered upon furnishing the bond and 50% BG within the prescribed short timeline. - HC
Central issue: whether the Principal Commissioner's condition requiring a Bank Guarantee for 100% of estimated differential duty plus anticipated fine and penalties for provisional release of imported goods was onerous and inconsistent with prior provisional clearances. Reasoning: authority's own contemporaneous provisional assessments had accepted a bond for value and a 50% Bank Guarantee of estimated differential duty for similar imports, making the 100% requirement disproportionate and inconsistent. Outcome: direction to modify the Bank Guarantee requirement to 50% of estimated differential duty; other conditions remain; provisional release ordered upon furnishing the bond and 50% BG within the prescribed short timeline. - HC
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