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...
Denial of the right to cross-examine witnesses under the Customs Brokers Licensing Regulations vitiated disciplinary proceedings because Regulation 17(4) creates a mandatory procedural protection; the inquiry relied on oral statements that the respondent was not permitted to test, and that breach rendered the revocation order unsustainable. The Tribunal correctly set aside the revocation for non compliance with Regulation 17(4) and breach of natural justice. Any findings about prescribed timelines were rendered immaterial where procedural fairness under Regulation 17(4) was violated, and the High Court found no substantial question of law requiring interference.
Denial of the right to cross-examine witnesses under the Customs Brokers Licensing Regulations vitiated disciplinary proceedings because Regulation 17(4) creates a mandatory procedural protection; the inquiry relied on oral statements that the respondent was not permitted to test, and that breach rendered the revocation order unsustainable. The Tribunal correctly set aside the revocation for non compliance with Regulation 17(4) and breach of natural justice. Any findings about prescribed timelines were rendered immaterial where procedural fairness under Regulation 17(4) was violated, and the High Court found no substantial question of law requiring interference.
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