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...
Revocation of a customs house agent licence and forfeiture of deposited security were set aside because the inquiry officer reached conclusions without examining or verifying relevant records and did not furnish records to the respondent, resulting in breach of natural justice. The department failed to discharge the burden of proof by relying on an inquiry report unsupported by evidential records; prior adverse findings in other matters were held insufficient to sustain liability in the present case. The deficiency in procedural fairness and absence of independent proof in the adjudication led to allowance of the appeal and consequential relief as per law.
Revocation of a customs house agent licence and forfeiture of deposited security were set aside because the inquiry officer reached conclusions without examining or verifying relevant records and did not furnish records to the respondent, resulting in breach of natural justice. The department failed to discharge the burden of proof by relying on an inquiry report unsupported by evidential records; prior adverse findings in other matters were held insufficient to sustain liability in the present case. The deficiency in procedural fairness and absence of independent proof in the adjudication led to allowance of the appeal and consequential relief as per law.
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