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...
Confiscation of gold jewellery lacked required procedural safeguards and statutory notices, so the State held a duty to preserve seized property intact as a bailee pending final adjudication; failure to follow seizure, inventory and disposal provisions and omission of prescribed notices vitiated the confiscation, entitling the owner to return or compensation. Where re-export is ordered but goods are no longer available, the operative effect is payment of present market value rather than value at seizure. Arbitrary detention and non-compliance with due process breached property and reasonableness guarantees.
Confiscation of gold jewellery lacked required procedural safeguards and statutory notices, so the State held a duty to preserve seized property intact as a bailee pending final adjudication; failure to follow seizure, inventory and disposal provisions and omission of prescribed notices vitiated the confiscation, entitling the owner to return or compensation. Where re-export is ordered but goods are no longer available, the operative effect is payment of present market value rather than value at seizure. Arbitrary detention and non-compliance with due process breached property and reasonableness guarantees.
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