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...
Burden of proof rested on the Revenue to prove imported items were Open Cells rather than LED/LCD panels; the Revenue failed to discharge this burden given conflicting expert opinions and lack of adversarial testing of experts, so the tribunal held the imports qualified as LED/LCD panels and were eligible for exemption under Notification No. 12/2012-Cus (S.No. 432). The tribunal further held extended limitation under section 28(4) inapplicable due to absence of collusion or suppression, and set aside confiscation, redemption fine and penalty under section 114A, allowing the appeal with consequential relief.
Burden of proof rested on the Revenue to prove imported items were Open Cells rather than LED/LCD panels; the Revenue failed to discharge this burden given conflicting expert opinions and lack of adversarial testing of experts, so the tribunal held the imports qualified as LED/LCD panels and were eligible for exemption under Notification No. 12/2012-Cus (S.No. 432). The tribunal further held extended limitation under section 28(4) inapplicable due to absence of collusion or suppression, and set aside confiscation, redemption fine and penalty under section 114A, allowing the appeal with consequential relief.
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