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 focused on primary use: university answer booklets and bank passbooks are stationery intended for further writing and therefore classifiable under Chapter sub heading 4820, the security features being ancillary. Other printed items cut to size or requiring insertion of particulars are excluded from heading 4820 and fall under Chapter sub headings 4901/4911, following CBEC Circular No.1052/1/2017 as a binding classification clarification. Paper scrap arising as end cuttings during printing/finishing is not dutiable. The case is remanded for recomputation of demand and fresh adjudication on limitation and penal consequences after hearing.
Classification focused on primary use: university answer booklets and bank passbooks are stationery intended for further writing and therefore classifiable under Chapter sub heading 4820, the security features being ancillary. Other printed items cut to size or requiring insertion of particulars are excluded from heading 4820 and fall under Chapter sub headings 4901/4911, following CBEC Circular No.1052/1/2017 as a binding classification clarification. Paper scrap arising as end cuttings during printing/finishing is not dutiable. The case is remanded for recomputation of demand and fresh adjudication on limitation and penal consequences after hearing.
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