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...
A pleaded pre existing fiduciary relationship can fall within the statutory exception to benami prohibition, and whether a transaction is genuine fiduciary trust or a disguised benami is a mixed question of law and fact requiring evidence; summary dismissal at the plaint stage was inappropriate where issues had been framed and the onus to establish the statutory bar rested on the respondent. The trial court's reliance on the mere use of the word "benami" in pleadings to refuse adjudication was reversed; the impugned order is set aside and the matter returned for trial to decide the factual foundation of the fiduciary claim.
A pleaded pre existing fiduciary relationship can fall within the statutory exception to benami prohibition, and whether a transaction is genuine fiduciary trust or a disguised benami is a mixed question of law and fact requiring evidence; summary dismissal at the plaint stage was inappropriate where issues had been framed and the onus to establish the statutory bar rested on the respondent. The trial court's reliance on the mere use of the word "benami" in pleadings to refuse adjudication was reversed; the impugned order is set aside and the matter returned for trial to decide the factual foundation of the fiduciary claim.
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