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...
VCES benefit denied because the declarant failed to pay the mandatory 50% pre deposit by the specified cut off date and filed a declaration barred by the second proviso to Section 106(1) for a subsequent period where an order of determination already existed; the designated authority validly rejected the declaration after due process. The tribunal held that the scheme's procedural timetable and stipulations are inviolable, that courts cannot extend amnesty timelines, and that the designated authority possesses inherent and ancillary powers to scrutinise and refuse nonconforming declarations. The appellate challenge was dismissed for lack of merit.
VCES benefit denied because the declarant failed to pay the mandatory 50% pre deposit by the specified cut off date and filed a declaration barred by the second proviso to Section 106(1) for a subsequent period where an order of determination already existed; the designated authority validly rejected the declaration after due process. The tribunal held that the scheme's procedural timetable and stipulations are inviolable, that courts cannot extend amnesty timelines, and that the designated authority possesses inherent and ancillary powers to scrutinise and refuse nonconforming declarations. The appellate challenge was dismissed for lack of merit.
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