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...
Central excise valuation rules applied to coal sales: the Tribunal held royalty is includible in transaction value for the normal limitation period though not for the extended period; consequential duty demand on royalty confirmed for the normal period but set aside for extended limitation because there was no intent to evade. Amounts collected as stowing excise duty, forest transit fee, state rural infrastructure and road tax, entry tax, terminal tax, development and environment cess, and duty on captive consumption are characterised as taxes or exempted levies and excluded from assessable value; related penalties and interest were also quashed.
Central excise valuation rules applied to coal sales: the Tribunal held royalty is includible in transaction value for the normal limitation period though not for the extended period; consequential duty demand on royalty confirmed for the normal period but set aside for extended limitation because there was no intent to evade. Amounts collected as stowing excise duty, forest transit fee, state rural infrastructure and road tax, entry tax, terminal tax, development and environment cess, and duty on captive consumption are characterised as taxes or exempted levies and excluded from assessable value; related penalties and interest were also quashed.
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