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...
Tribunal affirmed that issuance of duplicate share certificates without informing the registered shareholder breached the company's duty and violated due diligence obligations of the registrar/transfer agent; consequence: register must be rectified and shares restored to the original shareholder. Tribunal found negligent conduct in issuing duplicates and simultaneous transfer to an impostor, warranting compensation as alternative relief; consequence: damages equivalent to market value of the shares were ordered where restoration failed. Tribunal also awarded litigation costs to compensate the aggrieved individual for legal expenses. Appeal against the rectification and alternative compensation was dismissed.
Tribunal affirmed that issuance of duplicate share certificates without informing the registered shareholder breached the company's duty and violated due diligence obligations of the registrar/transfer agent; consequence: register must be rectified and shares restored to the original shareholder. Tribunal found negligent conduct in issuing duplicates and simultaneous transfer to an impostor, warranting compensation as alternative relief; consequence: damages equivalent to market value of the shares were ordered where restoration failed. Tribunal also awarded litigation costs to compensate the aggrieved individual for legal expenses. Appeal against the rectification and alternative compensation was dismissed.
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