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...
The article addresses whether alleged transactions constituted benami transfers and whether the fiduciary exemption to the benami prohibition applies. It explains that fiduciary relation was not established: no power of attorney, absence of evidence that the ostensible purchaser held title for the benefit of the alleged beneficial owner, and no statutory permission for non tribal acquisition of tribal land. It states that simple entrustment of consideration or employment does not create a trust protected by trust law, that statutory repeal limits trust based exemptions, and that attachments of the disputed properties were therefore sustained as benami transfers contrary to tribal land restrictions.
The article addresses whether alleged transactions constituted benami transfers and whether the fiduciary exemption to the benami prohibition applies. It explains that fiduciary relation was not established: no power of attorney, absence of evidence that the ostensible purchaser held title for the benefit of the alleged beneficial owner, and no statutory permission for non tribal acquisition of tribal land. It states that simple entrustment of consideration or employment does not create a trust protected by trust law, that statutory repeal limits trust based exemptions, and that attachments of the disputed properties were therefore sustained as benami transfers contrary to tribal land restrictions.
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