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...
Classification of the impugned goods turned on whether they were cosmetics/toiletry preparations or Ayurvedic medicines; the Tribunal held that documentary proof of manufacture, licences, GMP certificate and Directorate opinion supported Ayurvedic classification and that the Revenue bore the burden to prove cosmetic character, which it failed to do due to absence of test reports or other evidence. The Tribunal further found non-disclosure of material evidence in the show cause proceedings amounted to mala fides, rendering adjudications confirming duty, interest, penalties and confiscation unsustainable; appeals were allowed and demands set aside.
Classification of the impugned goods turned on whether they were cosmetics/toiletry preparations or Ayurvedic medicines; the Tribunal held that documentary proof of manufacture, licences, GMP certificate and Directorate opinion supported Ayurvedic classification and that the Revenue bore the burden to prove cosmetic character, which it failed to do due to absence of test reports or other evidence. The Tribunal further found non-disclosure of material evidence in the show cause proceedings amounted to mala fides, rendering adjudications confirming duty, interest, penalties and confiscation unsustainable; appeals were allowed and demands set aside.
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