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...
Provisional release under seizure provisions is available only where the statute expressly permits it; section 130's release on payment of fine operates after a final confiscation order, so initiation of confiscation does not authorize retention. Detention requires compliance with the transit-detention procedure; inspection under the MOV forms is time-bound and ends on completion of physical verification, after which possession cannot be lawfully continued without a statutory detention order. Property deprivation must be by law under Article 300A and officers must show source of power. Resultantly, goods were ordered released on bond and confiscation proceedings to be concluded with opportunity to be heard.
Provisional release under seizure provisions is available only where the statute expressly permits it; section 130's release on payment of fine operates after a final confiscation order, so initiation of confiscation does not authorize retention. Detention requires compliance with the transit-detention procedure; inspection under the MOV forms is time-bound and ends on completion of physical verification, after which possession cannot be lawfully continued without a statutory detention order. Property deprivation must be by law under Article 300A and officers must show source of power. Resultantly, goods were ordered released on bond and confiscation proceedings to be concluded with opportunity to be heard.
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