Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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...
Dispute concerns eligibility for the DTVSV Scheme, 2024 where the petitioner failed to deposit the amount specified in Form-3 and contends that this default triggers automatic revival of previously withdrawn revision petitions. The court applied the principle of automatic revival of prior adverse orders upon failure of a statutory declaration, restoring the parties to their pre-declaration positions and holding the respondents' refusal (based on no pending revision petitions) to be legally erroneous. The impugned order is set aside; petitioner is directed to approach respondents within thirty days to complete formalities to avail the scheme for tax arrears and penalty.
Dispute concerns eligibility for the DTVSV Scheme, 2024 where the petitioner failed to deposit the amount specified in Form-3 and contends that this default triggers automatic revival of previously withdrawn revision petitions. The court applied the principle of automatic revival of prior adverse orders upon failure of a statutory declaration, restoring the parties to their pre-declaration positions and holding the respondents' refusal (based on no pending revision petitions) to be legally erroneous. The impugned order is set aside; petitioner is directed to approach respondents within thirty days to complete formalities to avail the scheme for tax arrears and penalty.
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