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...
Section 108 summonsed witnesses and statements must be treated as examinable evidence; under the scheme equivalent to court proceedings a witness should be examined and the adjudicating authority must determine admissibility before admission, after which the opposing party is entitled to cross-examination noncompliance renders such statements inadmissible, and retracted statements are not usable. Electronic records including computer printouts and emails require procedural safeguards (such as panchnama and compliance with provisions governing electronic evidence) before being admitted; absence of such compliance meant the reassessment rejecting declared transaction value and consequent demands, confiscation and penalties could not be sustained, and the impugned order was set aside.
Section 108 summonsed witnesses and statements must be treated as examinable evidence; under the scheme equivalent to court proceedings a witness should be examined and the adjudicating authority must determine admissibility before admission, after which the opposing party is entitled to cross-examination noncompliance renders such statements inadmissible, and retracted statements are not usable. Electronic records including computer printouts and emails require procedural safeguards (such as panchnama and compliance with provisions governing electronic evidence) before being admitted; absence of such compliance meant the reassessment rejecting declared transaction value and consequent demands, confiscation and penalties could not be sustained, and the impugned order was set aside.
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