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...
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
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