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...
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The challenge concerned validity of detention show cause proceedings where the notice and FORM MOV-7/MOV-9 were alleged to have been uploaded to the portal belatedly and no personal hearing was afforded. The failure to comply with mandated portal uploading timelines was held to cast doubt on the purportedly dated order, resulting in its invalidation. The denial of opportunity of hearing rendered the proceedings ex parte and further supported quashing. For these reasons the impugned show cause notice and consequential administrative action were quashed and set aside without remand.
The challenge concerned validity of detention show cause proceedings where the notice and FORM MOV-7/MOV-9 were alleged to have been uploaded to the portal belatedly and no personal hearing was afforded. The failure to comply with mandated portal uploading timelines was held to cast doubt on the purportedly dated order, resulting in its invalidation. The denial of opportunity of hearing rendered the proceedings ex parte and further supported quashing. For these reasons the impugned show cause notice and consequential administrative action were quashed and set aside without remand.
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