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...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
The text clarifies that the term importer encompasses the actual importer, owner, beneficial owner and any person holding himself out as importer, making an IEC holder liable despite not being the legal owner; consequence: such importer bears full import liabilities. Prohibited goods' value was assessed and penalties under the customs penalty regime may equate to the value of goods; consequence: section 112 exposure equals goods' value. False declarations in Bills of Entry attract penalties for knowingly false declarations, potentially up to multiples of goods' value; consequence: a penalty amounting to roughly 11% of value was regarded as just and maintained.
The text clarifies that the term importer encompasses the actual importer, owner, beneficial owner and any person holding himself out as importer, making an IEC holder liable despite not being the legal owner; consequence: such importer bears full import liabilities. Prohibited goods' value was assessed and penalties under the customs penalty regime may equate to the value of goods; consequence: section 112 exposure equals goods' value. False declarations in Bills of Entry attract penalties for knowingly false declarations, potentially up to multiples of goods' value; consequence: a penalty amounting to roughly 11% of value was regarded as just and maintained.
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