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...
Proceeds of crime includes the value of tainted property and its equivalent, permitting provisional attachment even if the property holder is not accused; the tribunal applied the 'value of any such property' limb and treated bank deposits, confessional statements and corroborative seizures as sufficient material to form 'reason to believe', rejecting explanations of family transactions. The adjudicatory finding that unexplained income, expenditure and investments, together with seized cash and gold and transactional patterns, justified confirmation of provisional attachment was sustained and the appeal dismissed for lack of merit.
Proceeds of crime includes the value of tainted property and its equivalent, permitting provisional attachment even if the property holder is not accused; the tribunal applied the 'value of any such property' limb and treated bank deposits, confessional statements and corroborative seizures as sufficient material to form 'reason to believe', rejecting explanations of family transactions. The adjudicatory finding that unexplained income, expenditure and investments, together with seized cash and gold and transactional patterns, justified confirmation of provisional attachment was sustained and the appeal dismissed for lack of merit.
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