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...
Whether freight charged to buyers for consignments on a "freight to pay" basis must be included in assessable value under the valuation rules was addressed; tribunal applied the flow-back/benefit test and prior rulings holding that buyer-paid freight for goods cleared through consignment agents at consignment depot is not includible in assessable value, and therefore excluded such freight from valuation. The tribunal also applied judicial discipline by following its earlier decisions for the same taxpayer/periods rather than divergent precedents, and accordingly set aside the impugned order and allowed the appeal with consequential relief.
Whether freight charged to buyers for consignments on a "freight to pay" basis must be included in assessable value under the valuation rules was addressed; tribunal applied the flow-back/benefit test and prior rulings holding that buyer-paid freight for goods cleared through consignment agents at consignment depot is not includible in assessable value, and therefore excluded such freight from valuation. The tribunal also applied judicial discipline by following its earlier decisions for the same taxpayer/periods rather than divergent precedents, and accordingly set aside the impugned order and allowed the appeal with consequential relief.
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