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...
Provisional attachment under the PMLA was sustained where investigators established a prima facie nexus between alleged proceeds of crime and conversion of demonetized currency into bullion and sale of jewellery, attracting the definition of proceeds of crime and prompting action under the Act; consequence: confirmation of attachment. The Tribunal affirmed that an undivided share in immovable property may be attached and physical divisibility or eviction is not required at the attachment stage; consequence: 50% attachment upheld. The claimant bears the burden to prove an attached portion is untainted and mere EMI payments or financial contribution without title do not establish ownership; consequence: impleadment and appeals dismissed.
Provisional attachment under the PMLA was sustained where investigators established a prima facie nexus between alleged proceeds of crime and conversion of demonetized currency into bullion and sale of jewellery, attracting the definition of proceeds of crime and prompting action under the Act; consequence: confirmation of attachment. The Tribunal affirmed that an undivided share in immovable property may be attached and physical divisibility or eviction is not required at the attachment stage; consequence: 50% attachment upheld. The claimant bears the burden to prove an attached portion is untainted and mere EMI payments or financial contribution without title do not establish ownership; consequence: impleadment and appeals dismissed.
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