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...
Invoice-wise comparison found a rebuttable presumption of profiteering following a GST rate reduction on specified snack products; the DGAP report quantified profiteering at Rs. 90,90,310 for 15.11.2017-31.12.2018 and that amount must be deposited equally into the Consumer Welfare Fund. Interest was not imposed because the rule authorising 18% interest became effective on 28.06.2019 and fiscal additions are not to be applied retrospectively (per SC precedent), so no interest is directed. Penalty under the penal provision was not imposed because that provision came into force on 01.01.2020 and cannot be applied retroactively.
Invoice-wise comparison found a rebuttable presumption of profiteering following a GST rate reduction on specified snack products; the DGAP report quantified profiteering at Rs. 90,90,310 for 15.11.2017-31.12.2018 and that amount must be deposited equally into the Consumer Welfare Fund. Interest was not imposed because the rule authorising 18% interest became effective on 28.06.2019 and fiscal additions are not to be applied retrospectively (per SC precedent), so no interest is directed. Penalty under the penal provision was not imposed because that provision came into force on 01.01.2020 and cannot be applied retroactively.
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