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 addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action against the representative, and an offer to deposit half the liability did not justify departing from statutory procedure. Consequently, discretionary equitable relief was refused and the petitions lacked merit and were dismissed.
The text addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action against the representative, and an offer to deposit half the liability did not justify departing from statutory procedure. Consequently, discretionary equitable relief was refused and the petitions lacked merit and were dismissed.
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