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...
CESTAT found that revocation of a certificate of origin was treated improperly as a verification under the Operational Certification Procedures; the Rules of Origin and Operational Certification Procedures do not permit unilateral revocation by a government authority, so such action cannot substitute for Article 16 verification, and was an extra-legal exercise. Recovery of duty foregone under the Customs rules was set aside because proper procedural notice as required by the Customs Act was not given; the cumulative rule of origin was applicable to the shipment and non-use of A Form did not negate cumulative origin. The impugned order was quashed and the appeal allowed.
CESTAT found that revocation of a certificate of origin was treated improperly as a verification under the Operational Certification Procedures; the Rules of Origin and Operational Certification Procedures do not permit unilateral revocation by a government authority, so such action cannot substitute for Article 16 verification, and was an extra-legal exercise. Recovery of duty foregone under the Customs rules was set aside because proper procedural notice as required by the Customs Act was not given; the cumulative rule of origin was applicable to the shipment and non-use of A Form did not negate cumulative origin. The impugned order was quashed and the appeal allowed.
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