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...
Application challenged denial of exemption under Section 11 for a public charitable trust due to 50 day delay in filing Form 10B; court found the filing requirement to be procedural and subject to substantial compliance, quashed the impugned administrative rejection, and condoned the 50 day delay. The court held that Section 119(2)(b) must be liberally construed to prevent genuine hardship to beneficiaries and that administrative discretion must not be influenced by non existent conditions. Consequence: the Form 10B is to be treated as filed in time and the income tax return processed within three months.
Application challenged denial of exemption under Section 11 for a public charitable trust due to 50 day delay in filing Form 10B; court found the filing requirement to be procedural and subject to substantial compliance, quashed the impugned administrative rejection, and condoned the 50 day delay. The court held that Section 119(2)(b) must be liberally construed to prevent genuine hardship to beneficiaries and that administrative discretion must not be influenced by non existent conditions. Consequence: the Form 10B is to be treated as filed in time and the income tax return processed within three months.
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