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...
Territorial jurisdiction under Article 226(2) is satisfied because the principal cause of action-the debit freezing of the petitioner's bank account-arose within the Court's territorial limits, permitting a writ petition challenging that freeze. The court applied the principle that a legal right infringed within territorial limits supports jurisdiction and distinguished prior authority where only a minor part of cause of action arose locally. The order holds that debit-freezing directed by police on January 6, 2025, lacked requisite magistrate-sanctioned seizure or attachment and is therefore quashed; the bank must restore account operation.
Territorial jurisdiction under Article 226(2) is satisfied because the principal cause of action-the debit freezing of the petitioner's bank account-arose within the Court's territorial limits, permitting a writ petition challenging that freeze. The court applied the principle that a legal right infringed within territorial limits supports jurisdiction and distinguished prior authority where only a minor part of cause of action arose locally. The order holds that debit-freezing directed by police on January 6, 2025, lacked requisite magistrate-sanctioned seizure or attachment and is therefore quashed; the bank must restore account operation.
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